{ "_meta": { "purpose": "Combined sales tax picture per county. See docs/datasets/county-sales-tax-contract.md.", "derivedFrom": "data/sales-tax.json for the 14 no-local jurisdictions; collectors for the rest.", "caution": "Sales tax is usually levied by city and special district, not by county. combinedMin/combinedMax are the range found inside the county. Never publish a single rate for a levyLevel of 'local'.", "cadence": "quarterly", "reviewed": "2026-09-09", "newestRecord": "2026-09-10", "built": "2026-09-10" }, "counties": [ { "fips": "01001", "county": "Autauga County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.025, "combinedMin": 0.065, "combinedMax": 0.11, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2.5 percent countywide. The floor of 6.5 percent is unincorporated Autauga County, where only the state and the 2.5 percent county rate apply. The ceiling of 11 percent is at Millbrook, where the city adds 4.5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Some municipalities in this county administer and collect their own sales tax rather than filing through the department, so the department reports those city rates rather than setting them. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01003", "county": "Baldwin County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.11, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 3 percent countywide. The floor of 7 percent is unincorporated Baldwin County, where only the state and the 3 percent county rate apply. The ceiling of 11 percent is at Elberta, where the city adds 4 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Baldwin County administers and collects its own sales tax rather than filing through the department, so it reports its rate to the department instead of the department setting it. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "01005", "county": "Barbour County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.015, "combinedMin": 0.055, "combinedMax": 0.095, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 5.5 percent is unincorporated Barbour County, where only the state and the 1.5 percent county rate apply. The ceiling of 9.5 percent is at Bakerhill, Clayton, Clio, Eufaula and Louisville, where the city adds 4 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01007", "county": "Bibb County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.11, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 4 percent countywide. The floor of 8 percent is unincorporated Bibb County, where only the state and the 4 percent county rate apply. The ceiling of 11 percent is at Vance, where the city adds 3 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01009", "county": "Blount County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.12, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 3 percent countywide. The floor of 7 percent is unincorporated Blount County, where only the state and the 3 percent county rate apply. The ceiling of 12 percent is at Altoona, where the city adds 5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Some municipalities in this county administer and collect their own sales tax rather than filing through the department, so the department reports those city rates rather than setting them. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01011", "county": "Bullock County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.025, "combinedMin": 0.065, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2.5 percent countywide. The floor of 6.5 percent is unincorporated Bullock County, where only the state and the 2.5 percent county rate apply. The ceiling of 10 percent is at Union Springs, where the city adds 3.5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01013", "county": "Butler County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.015, "combinedMin": 0.055, "combinedMax": 0.11, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 5.5 percent is unincorporated Butler County, where only the state and the 1.5 percent county rate apply. The ceiling of 11 percent is at Greenville, where the city adds 5.5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01015", "county": "Calhoun County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.07, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 1 percent to 3 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 7 percent is unincorporated Calhoun County, where the county levies 3 percent and no city rate applies. The ceiling of 10 percent is at Anniston, Oxford, Jacksonville, Glencoe, Piedmont, Weaver and Ohatchee, where the county drops to 1 percent inside city limits and the city adds 5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01017", "county": "Chambers County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.06, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 1 percent to 6 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 6 percent is Cusseta, where the county levies 1 percent inside city limits and the town adds 1 percent. The ceiling of 10 percent is at LaFayette, Lanett, Valley and Five Points, and also unincorporated Chambers County, where the county alone levies 6 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01019", "county": "Cherokee County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.035, "combinedMin": 0.075, "combinedMax": 0.115, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 3.5 percent countywide. The floor of 7.5 percent is unincorporated Cherokee County, where only the state and the 3.5 percent county rate apply. The ceiling of 11.5 percent is at Collinsville, where the city adds 4 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01021", "county": "Chilton County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.08, "combinedMax": 0.11, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 3 percent to 4 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 8 percent is unincorporated Chilton County, where the county levies 4 percent. The ceiling of 11 percent is at Jemison, where the county levies 3 percent inside city limits and the city adds 4 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01023", "county": "Choctaw County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 3 percent countywide. The floor of 7 percent is unincorporated Choctaw County, where only the state and the 3 percent county rate apply. The ceiling of 10 percent is at Butler, Lisman and Pennington, where the city adds 3 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01025", "county": "Clarke County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 5 percent is unincorporated Clarke County, where only the state and the 1 percent county rate apply. The ceiling of 10 percent is at Coffeeville, Grove Hill, Jackson and Thomasville, where the city adds 5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01027", "county": "Clay County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.09, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6 percent is unincorporated Clay County, where only the state and the 2 percent county rate apply. The ceiling of 9 percent is at Ashland and Lineville, where the city adds 3 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01029", "county": "Cleburne County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.09, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6 percent is unincorporated Cleburne County, where only the state and the 2 percent county rate apply. The ceiling of 9 percent is at Fruithurst and Heflin, where the city adds 3 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Some municipalities in this county administer and collect their own sales tax rather than filing through the department, so the department reports those city rates rather than setting them. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01031", "county": "Coffee County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.09, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 5 percent is unincorporated Coffee County, where only the state and the 1 percent county rate apply. The ceiling of 9 percent is at Elba, Enterprise, Kinston and New Brockton, where the city adds 4 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01033", "county": "Colbert County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.015, "combinedMin": 0.055, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 5.5 percent is unincorporated Colbert County, where only the state and the 1.5 percent county rate apply. The ceiling of 10 percent is at Littleville, where the city adds 4.5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01035", "county": "Conecuh County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6 percent is unincorporated Conecuh County, where only the state and the 2 percent county rate apply. The ceiling of 10 percent is at McKenzie and Repton, where the city adds 4 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01037", "county": "Coosa County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6 percent is unincorporated Coosa County, where only the state and the 2 percent county rate apply. The ceiling of 10 percent is at Goodwater, where the city adds 4 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01039", "county": "Covington County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.025, "combinedMin": 0.065, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2.5 percent countywide. The floor of 6.5 percent is unincorporated Covington County, where only the state and the 2.5 percent county rate apply. The ceiling of 10 percent is at Andalusia, Florala, Lockhart and Opp, where the city adds 3.5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Some municipalities in this county administer and collect their own sales tax rather than filing through the department, so the department reports those city rates rather than setting them. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01041", "county": "Crenshaw County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.035, "combinedMin": 0.075, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 3.5 percent countywide. The floor of 7.5 percent is unincorporated Crenshaw County, where only the state and the 3.5 percent county rate apply. The ceiling of 10 percent is at Brantley and Luverne, where the city adds 2.5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Some municipalities in this county administer and collect their own sales tax rather than filing through the department, so the department reports those city rates rather than setting them. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01043", "county": "Cullman County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.085, "combinedMax": 0.125, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 3.5 percent to 4.5 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 8.5 percent is unincorporated Cullman County and the towns that levy nothing of their own, such as Colony, Baileyton and Holly Pond. The ceiling of 12.5 percent is at Arab, a Marshall County city whose corporate limits reach into Cullman County, where the county levies 3.5 percent and the city adds 5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Cullman County administers and collects its own sales tax rather than filing through the department, so it reports its rate to the department instead of the department setting it. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01045", "county": "Dale County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.06, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 1 percent to 2 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 6 percent is unincorporated Dale County, where the county levies 2 percent. The ceiling of 10 percent is at Pinckard, Grimes and the Dale County part of Dothan, where the county levies 2 percent and the city adds 4 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01047", "county": "Dallas County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.015, "combinedMin": 0.055, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 5.5 percent is unincorporated Dallas County, where only the state and the 1.5 percent county rate apply. The ceiling of 10 percent is at Orrville and Selma, where the city adds 4.5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01049", "county": "DeKalb County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.09, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 5 percent is unincorporated DeKalb County, where only the state and the 1 percent county rate apply. The ceiling of 9 percent is at Collinsville, Crossville, Fort Payne, Fyffe, Geraldine, Henagar and other towns, where the city adds 4 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. DeKalb County administers and collects its own sales tax rather than filing through the department, so it reports its rate to the department instead of the department setting it. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "01051", "county": "Elmore County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.095, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 1.5 percent to 5.5 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 9.5 percent is Wetumpka, Elmore, Deatsville and unincorporated Elmore County, all of which land at 9.5 percent. The ceiling of 10 percent is at Coosada, Eclectic and the Elmore County part of Tallassee. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01053", "county": "Escambia County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.075, "combinedMax": 0.11, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 2 percent to 5 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 7.5 percent is the police jurisdictions of Brewton and Flomaton, where the county levies 3.5 percent and neither city taxes its police jurisdiction. The ceiling of 11 percent is at East Brewton and Flomaton, where the county levies 2 percent inside city limits and the city adds 5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01055", "county": "Etowah County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 5 percent is unincorporated Etowah County, where only the state and the 1 percent county rate apply. The ceiling of 10 percent is at Altoona, Attalla, Boaz, Gadsden, Glencoe, Hokes Bluff and other towns, where the city adds 5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01057", "county": "Fayette County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.11, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6 percent is unincorporated Fayette County, where only the state and the 2 percent county rate apply. The ceiling of 11 percent is at Winfield, where the city adds 5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Some municipalities in this county administer and collect their own sales tax rather than filing through the department, so the department reports those city rates rather than setting them. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01059", "county": "Franklin County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.09, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6 percent is unincorporated Franklin County, where only the state and the 2 percent county rate apply. The ceiling of 9 percent is at Phil Campbell and Russellville, where the city adds 3 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01061", "county": "Geneva County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6 percent is unincorporated Geneva County, where only the state and the 2 percent county rate apply. The ceiling of 10 percent is at Taylor, where the city adds 4 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01063", "county": "Greene County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 3 percent countywide. The floor of 7 percent is unincorporated Greene County, where only the state and the 3 percent county rate apply. The ceiling of 10 percent is at Eutaw, where the city adds 3 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01065", "county": "Hale County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 3 percent countywide. The floor of 7 percent is unincorporated Hale County, where only the state and the 3 percent county rate apply. The ceiling of 10 percent is at Greensboro and Moundville, where the city adds 3 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01067", "county": "Henry County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.09, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6 percent is unincorporated Henry County, where only the state and the 2 percent county rate apply. The ceiling of 9 percent is at Abbeville and Headland, where the city adds 3 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01069", "county": "Houston County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.09, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 5 percent is unincorporated Houston County, where only the state and the 1 percent county rate apply. The ceiling of 9 percent is at Ashford, Dothan, Gordon, Kinsey, Madrid, Rehobeth and other towns, where the city adds 4 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Some municipalities in this county administer and collect their own sales tax rather than filing through the department, so the department reports those city rates rather than setting them. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01071", "county": "Jackson County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.09, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6 percent is unincorporated Jackson County, where only the state and the 2 percent county rate apply. The ceiling of 9 percent is at Bridgeport, Dutton, Hollywood, Pisgah, Scottsboro, Section and other towns, where the city adds 3 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Some municipalities in this county administer and collect their own sales tax rather than filing through the department, so the department reports those city rates rather than setting them. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01073", "county": "Jefferson County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.11, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6 percent is unincorporated Jefferson County, where only the state and the 2 percent county rate apply. The ceiling of 11 percent is at Helena, where the city adds 5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Jefferson County administers and collects its own sales tax rather than filing through the department, so it reports its rate to the department instead of the department setting it. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "01075", "county": "Lamar County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6 percent is unincorporated Lamar County, where only the state and the 2 percent county rate apply. The ceiling of 10 percent is at Vernon, where the city adds 4 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01077", "county": "Lauderdale County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.055, "combinedMax": 0.095, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 1 percent to 1.5 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 5.5 percent is unincorporated Lauderdale County, where the county levies 1.5 percent. The ceiling of 9.5 percent is at Florence, where the county drops to 1 percent inside city limits and the city adds 4.5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01079", "county": "Lawrence County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 3 percent countywide. The floor of 7 percent is unincorporated Lawrence County, where only the state and the 3 percent county rate apply. The ceiling of 10 percent is at Courtland, where the city adds 3 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01081", "county": "Lee County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.07, "combinedMax": 0.11, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 1 percent to 4 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 7 percent is the police jurisdiction of Opelika, where the county levies 3 percent and the city does not tax its police jurisdiction. The ceiling of 11 percent is at Notasulga, where the county levies its full 4 percent and the town adds 3 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01083", "county": "Limestone County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.105, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6 percent is unincorporated Limestone County, where only the state and the 2 percent county rate apply. The ceiling of 10.5 percent is at Huntsville, where the city adds 4.5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Some municipalities in this county administer and collect their own sales tax rather than filing through the department, so the department reports those city rates rather than setting them. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "01085", "county": "Lowndes County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.105, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 4 percent countywide. The floor of 8 percent is unincorporated Lowndes County, where only the state and the 4 percent county rate apply. The ceiling of 10.5 percent is at Fort Deposit and Hayneville, where the city adds 2.5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Some municipalities in this county administer and collect their own sales tax rather than filing through the department, so the department reports those city rates rather than setting them. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01087", "county": "Macon County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.025, "combinedMin": 0.065, "combinedMax": 0.115, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2.5 percent countywide. The floor of 6.5 percent is unincorporated Macon County, where only the state and the 2.5 percent county rate apply. The ceiling of 11.5 percent is at Shorter and Tuskegee, where the city adds 5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01089", "county": "Madison County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.055, "combinedMax": 0.09, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 0.5 percent to 1.5 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 5.5 percent is unincorporated Madison County, where the county levies 1.5 percent in total and no city rate applies. The ceiling of 9 percent is at Huntsville, Madison, Gurley, New Hope and Triana, which all reach 9 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Madison County administers and collects its own sales tax rather than filing through the department, so it reports its rate to the department instead of the department setting it. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01091", "county": "Marengo County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 3 percent countywide. The floor of 7 percent is unincorporated Marengo County, where only the state and the 3 percent county rate apply. The ceiling of 10 percent is at Demopolis, Faunsdale, Linden, Sweet Water and Thomaston, where the city adds 3 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Some municipalities in this county administer and collect their own sales tax rather than filing through the department, so the department reports those city rates rather than setting them. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01093", "county": "Marion County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.06, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 1 percent to 2 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 6 percent is unincorporated Marion County and the towns of Gu-Win and Twin, which levy nothing of their own. The ceiling of 10 percent is at Winfield and Haleyville, which both reach 10 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01095", "county": "Marshall County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.06, "combinedMax": 0.11, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 1 percent to 2 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 6 percent is unincorporated Marshall County, where the county levies 2 percent. The ceiling of 11 percent is at Cherokee Ridge, which is not one of the four cities where the county rate drops, so the county levies 2 percent and the town adds 5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01097", "county": "Mobile County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.055, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 1 percent to 1.5 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 5.5 percent is unincorporated Mobile County, where the county levies 1.5 percent. The ceiling of 10 percent is at Mobile and Prichard, where the county drops to 1 percent inside city limits and the city adds 5 percent, and Satsuma, Citronelle, Chickasaw, Saraland, Bayou La Batre and Dauphin Island at 4.5 percent city tax. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Mobile County administers and collects its own sales tax rather than filing through the department, so it reports its rate to the department instead of the department setting it. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01099", "county": "Monroe County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.035, "combinedMin": 0.075, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 3.5 percent countywide. The floor of 7.5 percent is unincorporated Monroe County, where only the state and the 3.5 percent county rate apply. The ceiling of 10 percent is at Excel and Monroeville, where the city adds 2.5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Some municipalities in this county administer and collect their own sales tax rather than filing through the department, so the department reports those city rates rather than setting them. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01101", "county": "Montgomery County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.025, "combinedMin": 0.065, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2.5 percent countywide. The floor of 6.5 percent is unincorporated Montgomery County, where only the state and the 2.5 percent county rate apply. The ceiling of 10 percent is at Montgomery, where the city adds 3.5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Montgomery County administers and collects its own sales tax rather than filing through the department, so it reports its rate to the department instead of the department setting it. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "01103", "county": "Morgan County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.07, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 1 percent to 3 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 7 percent is unincorporated Morgan County, where the county levies 3 percent. The ceiling of 10 percent is at Priceville, where the county levies 3 percent inside city limits and the city adds 3 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01105", "county": "Perry County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 3 percent countywide. The floor of 7 percent is unincorporated Perry County, where only the state and the 3 percent county rate apply. The ceiling of 10 percent is at Marion and Uniontown, where the city adds 3 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01107", "county": "Pickens County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 4 percent countywide. The floor of 8 percent is unincorporated Pickens County, where only the state and the 4 percent county rate apply. The ceiling of 10 percent is at Aliceville, Gordo, Pickensville and Reform, where the city adds 2 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Some municipalities in this county administer and collect their own sales tax rather than filing through the department, so the department reports those city rates rather than setting them. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01109", "county": "Pike County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 2.5 percent to 3.5 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 7.5 percent is unincorporated Pike County, where the county levies 3.5 percent. The ceiling of 9.5 percent is at Troy, Goshen and Brundidge, which all reach 9.5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01111", "county": "Randolph County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.025, "combinedMin": 0.065, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2.5 percent countywide. The floor of 6.5 percent is unincorporated Randolph County, where only the state and the 2.5 percent county rate apply. The ceiling of 10 percent is at Roanoke and Wedowee, where the city adds 3.5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01113", "county": "Russell County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.065, "combinedMax": 0.0975, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 1 percent to 4 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 6.5 percent is the police jurisdiction of Hurtsboro, where the county levies 2.5 percent and the town does not tax its police jurisdiction. The ceiling of 9.75 percent is at Phenix City, where the county levies 1 percent inside city limits and the city adds 4.75 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01117", "county": "Shelby County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 5 percent is unincorporated Shelby County, where only the state and the 1 percent county rate apply. The ceiling of 10 percent is at Alabaster, Calera, Chelsea, Columbiana, Helena, Montevallo and other towns, where the city adds 5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Shelby County administers and collects its own sales tax rather than filing through the department, so it reports its rate to the department instead of the department setting it. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "01115", "county": "St. Clair County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.06, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 1 percent to 2 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 6 percent is unincorporated St. Clair County, where the county levies 2 percent. The ceiling of 10 percent is at Pell City at a 1 percent county rate plus 5 percent city, and Moody, Odenville, Springville, Ashville, Ragland, Margaret, Riverside, Argo, Leeds and Trussville at 2 percent county plus 4 percent city. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. St. Clair County administers and collects its own sales tax rather than filing through the department, so it reports its rate to the department instead of the department setting it. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01119", "county": "Sumter County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.12, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 4 percent countywide. The floor of 8 percent is unincorporated Sumter County, where only the state and the 4 percent county rate apply. The ceiling of 12 percent is at York, where the city adds 4 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Some municipalities in this county administer and collect their own sales tax rather than filing through the department, so the department reports those city rates rather than setting them. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01121", "county": "Talladega County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.06, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 1 percent to 3 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 6 percent is Waldo, and the police jurisdictions of Oxford, Childersburg and Munford, where the county levies 2 percent and the city does not tax its police jurisdiction. The ceiling of 10 percent is at Oxford, Talladega, Lincoln, Childersburg and Munford, where the county levies 1 percent inside city limits and the city adds 5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01123", "county": "Tallapoosa County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6 percent is unincorporated Tallapoosa County, where only the state and the 2 percent county rate apply. The ceiling of 10 percent is at Alexander City and Tallassee, where the city adds 4 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01125", "county": "Tuscaloosa County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": null, "combinedMin": 0.085, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county does not levy one rate: it charges 3 percent to 6 percent depending on whether the address is inside a city, in a city police jurisdiction or in the unincorporated county. The floor of 8.5 percent is the police jurisdiction of Coker, where the county levies 4.5 percent and the town does not tax its police jurisdiction. The ceiling of 10 percent is at Tuscaloosa, Northport, Coaling, Moundville, Vance, Coker and Brookwood, and unincorporated Tuscaloosa County, which all reach 10 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Tuscaloosa County administers and collects its own sales tax rather than filing through the department, so it reports its rate to the department instead of the department setting it. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "varies by address" }, { "fips": "01127", "county": "Walker County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6 percent is unincorporated Walker County, where only the state and the 2 percent county rate apply. The ceiling of 10 percent is at Carbon Hill, Cordova, Oakman, Parrish and Sumiton, where the city adds 4 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Some municipalities in this county administer and collect their own sales tax rather than filing through the department, so the department reports those city rates rather than setting them. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01129", "county": "Washington County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 5 percent is unincorporated Washington County, where only the state and the 1 percent county rate apply. The ceiling of 10 percent is at Chatom, McIntosh and Millry, where the city adds 5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01131", "county": "Wilcox County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.045, "combinedMin": 0.085, "combinedMax": 0.11, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 4.5 percent countywide. The floor of 8.5 percent is unincorporated Wilcox County, where only the state and the 4.5 percent county rate apply. The ceiling of 11 percent is at Camden and Pine Hill, where the city adds 2.5 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Some municipalities in this county administer and collect their own sales tax rather than filing through the department, so the department reports those city rates rather than setting them. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "01133", "county": "Winston County", "state": "Alabama", "abbr": "AL", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.1, "note": "Alabama charges 4 percent statewide on general merchandise and then stacks a county rate and a city rate, and both can change at the city limit and again inside a city police jurisdiction, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6 percent is unincorporated Winston County, where only the state and the 2 percent county rate apply. The ceiling of 10 percent is at Double Springs and Haleyville, where the city adds 4 percent. Groceries are taxed by the state at 2 percent since 1 September 2025, down from 3 percent and from 4 percent before September 2023, with local rates still applying on top, so every figure here is general merchandise only. Some municipalities in this county administer and collect their own sales tax rather than filing through the department, so the department reports those city rates rather than setting them. For one address, use the department's rate lookup linked from the page above.", "lookupUrl": "https://www.revenue.alabama.gov/sales-use/tax-rates/", "source": "Alabama Department of Revenue, Local Sales, Use, Rental and Lodgings Tax Rates text file, taxrates_current.csv, September 2026 edition, last modified 1 September 2026, https://www.revenue.alabama.gov/wp-content/uploads/2024/03/taxrates_current.csv, with the 4 percent state general rate and the 2 percent state food rate read from the department's State Sales and Use Tax Rates page, https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02016", "county": "Aleutians West Census Area", "state": "Alaska", "abbr": "AK", "levyLevel": "local", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0.04, "note": "Alaska levies no state sales tax and this census area is part of the Unorganized Borough, so no borough government exists to levy one. Sales tax here is levied only by individual cities: Adak 4 percent, Saint Paul 3.5 percent and Unalaska 3 percent, while Atka and Saint George levy none. Unincorporated areas pay nothing.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02020", "county": "Anchorage Municipality", "state": "Alaska", "abbr": "AK", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "Alaska has no state sales tax and Anchorage, a unified home rule municipality, levies no general sales tax anywhere in its boundaries. It funds itself from property tax plus narrow special levies on lodging, alcohol, tobacco, marijuana and car rentals, none of which is a general sales tax. A 3 percent general sales tax was proposed in November 2025 but Anchorage still has none.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02060", "county": "Bristol Bay Borough", "state": "Alaska", "abbr": "AK", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "Alaska has no state sales tax and the Bristol Bay Borough levies no general sales tax. The borough raises revenue from property tax, a fisheries business and raw fish tax, a transient occupancy tax and an aircraft tax instead. Naknek, King Salmon and South Naknek are unincorporated, so there is no city inside the borough that could add a rate.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02063", "county": "Chugach Census Area", "state": "Alaska", "abbr": "AK", "levyLevel": "local", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0.07, "note": "Alaska levies no state sales tax and this census area is part of the Unorganized Borough, so there is no borough government to levy one. Only cities levy here: Cordova 7 percent and Whittier 5 percent, while Valdez levies none. Unincorporated communities such as Tatitlek and Chenega Bay pay nothing.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02066", "county": "Copper River Census Area", "state": "Alaska", "abbr": "AK", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "Alaska levies no state sales tax and this census area sits in the Unorganized Borough, so no borough government exists to levy one. It also contains no incorporated city, which is why no municipality inside it appears anywhere in the state Alaska Taxable survey. With no taxing municipality of any kind, there is no general sales tax at any address in the area.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "02070", "county": "Dillingham Census Area", "state": "Alaska", "abbr": "AK", "levyLevel": "local", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0.06, "note": "Alaska levies no state sales tax and this census area is part of the Unorganized Borough, so cities are the only sales tax authority. Dillingham and Clark's Point levy 6 percent, Aleknagik 5 percent, and Manokotak and Togiak 2 percent, while Ekwok and New Stuyahok levy none. Unincorporated villages pay nothing.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02090", "county": "Fairbanks North Star Borough", "state": "Alaska", "abbr": "AK", "levyLevel": "local", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0.055, "note": "Alaska levies no state sales tax, and the Fairbanks North Star Borough levies none either, so the borough line is not a sales tax boundary. The only sales tax in the borough is the City of North Pole's 5.5 percent. The City of Fairbanks and all unincorporated areas charge nothing.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02100", "county": "Haines Borough", "state": "Alaska", "abbr": "AK", "levyLevel": "county", "stateRate": 0, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Alaska levies no state sales tax, so the entire rate here is local. Haines is a consolidated home rule borough with no separate city government, and its 5.5 percent sales tax applies borough wide, including Klukwan and other unincorporated areas. No city can add to it because none exists.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02105", "county": "Hoonah-Angoon Census Area", "state": "Alaska", "abbr": "AK", "levyLevel": "local", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0.065, "note": "Alaska levies no state sales tax and this census area is part of the Unorganized Borough, so only cities levy. Hoonah charges 6.5 percent, Pelican 4 percent from October through April and 6 percent from May through September, Angoon and Gustavus 3 percent, and Tenakee Springs 2 percent. Unincorporated communities such as Elfin Cove pay nothing.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "seasonal": true, "countyRateBasis": "county levy" }, { "fips": "02110", "county": "Juneau City and Borough", "state": "Alaska", "abbr": "AK", "levyLevel": "county", "stateRate": 0, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.05, "note": "Alaska levies no state sales tax, so the entire rate is local. Juneau is a unified home rule city and borough, and its 5 percent sales tax applies everywhere inside the borough. There is no separate city government that could add a second layer.", "lookupUrl": "https://juneau.org/finance/sales-tax", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02122", "county": "Kenai Peninsula Borough", "state": "Alaska", "abbr": "AK", "levyLevel": "local", "stateRate": 0, "countyRate": 0.03, "combinedMin": 0.03, "combinedMax": 0.095, "note": "Alaska levies no state sales tax, so every cent here is local. The borough itself charges 3 percent everywhere, and cities stack their own rate on top: Homer reaches 7.85 percent year round, Seward 7 percent, Kenai and Soldotna 6 percent, and Seldovia 5 percent from October through March but 9.5 percent from April through September. Borough sales tax is calculated only on the first 500 dollars of each sale, so the effective rate on large purchases is lower than the headline.", "lookupUrl": "https://www.kpb.us/departments/sales-tax/sales-tax-overview", "source": "Kenai Peninsula Borough Finance Department, Sales Tax Quick Facts (May 2024 edition), plus the DCCED Office of the State Assessor Alaska Taxable dataset, tax year 2025", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "seasonal": true, "countyRateBasis": "county levy" }, { "fips": "02130", "county": "Ketchikan Gateway Borough", "state": "Alaska", "abbr": "AK", "levyLevel": "local", "stateRate": 0, "countyRate": 0.025, "combinedMin": 0.025, "combinedMax": 0.08, "note": "Alaska levies no state sales tax, so the whole rate is local. The borough charges 2.5 percent everywhere, and cities add to it: outside city limits the rate is 2.5 percent, the City of Saxman totals 6.5 percent, and the City of Ketchikan totals 5.5 percent from October through March and 8 percent from April through September. Residential rent inside Ketchikan stays at 5.5 percent year round.", "lookupUrl": "https://www.kgbak.us/449/Sales-Taxes", "source": "Ketchikan Gateway Borough, Sales Taxes page (rates effective 2026), plus the DCCED Office of the State Assessor Alaska Taxable dataset, tax year 2025", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "seasonal": true, "countyRateBasis": "county levy" }, { "fips": "02150", "county": "Kodiak Island Borough", "state": "Alaska", "abbr": "AK", "levyLevel": "local", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0.07, "note": "Alaska levies no state sales tax, and the Kodiak Island Borough levies none either, so the borough line is not a tax boundary. Cities set the rate: Kodiak 7 percent, Ouzinkie 6 percent, and Larsen Bay and Old Harbor 3 percent. Akhiok, Port Lions and all unincorporated areas charge nothing.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02158", "county": "Kusilvak Census Area", "state": "Alaska", "abbr": "AK", "levyLevel": "local", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0.06, "note": "Alaska levies no state sales tax and this census area is part of the Unorganized Borough, so only cities levy. Scammon Bay charges 6 percent, Hooper Bay 5 percent, Alakanuk, Emmonak, Marshall, Nunam Iqua and Pilot Station 4 percent, and Chevak, Kotlik, Mountain Village and Saint Mary's 3 percent. Russian Mission and unincorporated areas charge nothing.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02170", "county": "Matanuska-Susitna Borough", "state": "Alaska", "abbr": "AK", "levyLevel": "local", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0.03, "note": "Alaska levies no state sales tax, and the Matanuska-Susitna Borough levies none either, so most of this fast growing borough has no sales tax at all. Only three cities levy: Palmer 3 percent, Wasilla 2.5 percent and Houston 2 percent. Everywhere else, including Big Lake, Talkeetna and Willow, the rate is zero.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02180", "county": "Nome Census Area", "state": "Alaska", "abbr": "AK", "levyLevel": "local", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0.05, "note": "Alaska levies no state sales tax and this census area is part of the Unorganized Borough, so only cities levy. Nome, Gambell, Saint Michael, Stebbins and Unalakleet charge 5 percent, Diomede, Savoonga and Shaktoolik 4 percent, several villages 3 percent and White Mountain 1 percent. Golovin and unincorporated areas charge nothing.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02185", "county": "North Slope Borough", "state": "Alaska", "abbr": "AK", "levyLevel": "local", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0.07, "note": "Alaska levies no state sales tax, and the North Slope Borough levies none either, funding itself from oil and gas property tax. Sales tax exists only inside two cities: Anaktuvuk Pass at 7 percent and Point Hope at 3 percent. Utqiagvik, Wainwright, Kaktovik, Atqasuk, Nuiqsut and all unincorporated land charge nothing.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02188", "county": "Northwest Arctic Borough", "state": "Alaska", "abbr": "AK", "levyLevel": "local", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0.065, "note": "Alaska levies no state sales tax, and the Northwest Arctic Borough levies none, so the borough line is not a tax boundary. Cities set the rate: Selawik 6.5 percent, Buckland and Kotzebue 6 percent, Noorvik 4 percent, Ambler, Deering, Kiana and Kobuk 3 percent, and Kivalina and Shungnak 2 percent. Unincorporated areas charge nothing.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02195", "county": "Petersburg Borough", "state": "Alaska", "abbr": "AK", "levyLevel": "county", "stateRate": 0, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Alaska levies no state sales tax, so the entire rate is local. Petersburg is a home rule borough and its 6 percent sales tax applies borough wide. The one incorporated city inside it, Kupreanof, adds nothing, so 6 percent is the rate at every address.", "lookupUrl": "https://www.petersburgak.gov/finance", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02198", "county": "Prince of Wales-Hyder Census Area", "state": "Alaska", "abbr": "AK", "levyLevel": "local", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0.07, "note": "Alaska levies no state sales tax and this census area is part of the Unorganized Borough, so only cities levy. Craig charges 6 percent from October through March and 7 percent from April through September, Klawock 6.5 percent, Hydaburg and Thorne Bay 6 percent, Kake 5 percent and Port Alexander 4 percent. Coffman Cove, Edna Bay, Kasaan, Whale Pass, Metlakatla and unincorporated areas charge nothing.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "seasonal": true, "countyRateBasis": "county levy" }, { "fips": "02220", "county": "Sitka City and Borough", "state": "Alaska", "abbr": "AK", "levyLevel": "county", "stateRate": 0, "countyRate": 0.05, "combinedMin": 0.05, "combinedMax": 0.06, "note": "Alaska levies no state sales tax, so the entire rate is local. Sitka is a unified city and borough, and its rate applies everywhere inside the borough: 5 percent from October through March and 6 percent from April through September, the extra point being a voter approved school maintenance levy. No separate city government can add to it.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "seasonal": true, "countyRateBasis": "county levy" }, { "fips": "02230", "county": "Skagway Municipality", "state": "Alaska", "abbr": "AK", "levyLevel": "county", "stateRate": 0, "countyRate": 0.03, "combinedMin": 0.03, "combinedMax": 0.05, "note": "Alaska levies no state sales tax, so the entire rate is local. Skagway is a first class unified municipality and its sales tax covers the whole borough: 3 percent from October through March and 5 percent from April through September, tracking the cruise season. There is no separate city layer.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "seasonal": true, "countyRateBasis": "county levy" }, { "fips": "02240", "county": "Southeast Fairbanks Census Area", "state": "Alaska", "abbr": "AK", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "Alaska levies no state sales tax and this census area is part of the Unorganized Borough, so no borough government exists to levy one. Its two incorporated cities, Delta Junction and Eagle, both report no sales tax, and Tok, Healy Lake and the rest of the area are unincorporated. The result is no general sales tax at any address.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02275", "county": "Wrangell City and Borough", "state": "Alaska", "abbr": "AK", "levyLevel": "county", "stateRate": 0, "countyRate": 0.07, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Alaska levies no state sales tax, so the entire rate is local. Wrangell is a unified home rule city and borough and its 7 percent sales tax applies borough wide, with no second city layer. Wrangell did not file a tax year 2025 return to the state survey, so this rate is its tax year 2024 filing.", "lookupUrl": "https://www.wrangell.com/finance", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02282", "county": "Yakutat City and Borough", "state": "Alaska", "abbr": "AK", "levyLevel": "county", "stateRate": 0, "countyRate": 0.05, "combinedMin": 0.05, "combinedMax": 0.05, "note": "Alaska levies no state sales tax, so the entire rate is local. Yakutat is a unified home rule city and borough and its 5 percent sales tax applies everywhere inside the borough. There is no separate city government to add a second layer.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "02290", "county": "Yukon-Koyukuk Census Area", "state": "Alaska", "abbr": "AK", "levyLevel": "local", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0.04, "note": "Alaska levies no state sales tax and this census area, the largest in the state, is part of the Unorganized Borough, so only cities levy. Fort Yukon and Nenana charge 4 percent, Galena 3 percent and Tanana 2 percent. Every other city in the area, including McGrath, Huslia, Kaltag and Ruby, and all unincorporated land, charge nothing.", "lookupUrl": "https://www.commerce.alaska.gov/dcra/admin/Taxable", "source": "Alaska Department of Commerce, Community and Economic Development, Office of the State Assessor, Alaska Taxable municipal tax survey, published as the DCCED Taxes: All Locations dataset (tax year 2025; earlier reported year used where a municipality did not report for 2025)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "04001", "county": "Apache County", "state": "Arizona", "abbr": "AZ", "levyLevel": "local", "stateRate": 0.056, "countyRate": 0.005, "combinedMin": 0.061, "combinedMax": 0.091, "note": "Arizona has no sales tax in the strict sense. It levies a transaction privilege tax, or TPT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 5.6 percent on retail, Apache County adds 0.5 percent, and cities add their own on top, so a single rate for the whole county does not exist. The floor of 6.1 percent is unincorporated county, outside any city. The ceiling of 9.1 percent is at Eagar, Springerville and St Johns, where the city adds 3 percent. Sales on tribal land report the same state and county rate under the department's reservation region codes, but a tribe may levy its own tax that the department does not collect or publish, so the total there can be higher than the ceiling shown. The department publishes the state and county component in one table and the city component in another and never publishes a combined figure for a location, so the ceiling here is those two published figures added rather than a rate read off the page. Confirm an address on the department's own lookup before charging it.", "lookupUrl": "https://aztaxes.gov/Home/Address/", "source": "Arizona Department of Revenue, Transaction Privilege and Other Tax Rate Tables, edition effective September 1 2026, Table 1 state and county rates and Table 2 municipal rates, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf, cross checked against the department's machine readable All Business Classifications Tax Rate Table for the same month, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_ALL_09012026.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "04003", "county": "Cochise County", "state": "Arizona", "abbr": "AZ", "levyLevel": "local", "stateRate": 0.056, "countyRate": 0.01, "combinedMin": 0.066, "combinedMax": 0.104, "note": "Arizona has no sales tax in the strict sense. It levies a transaction privilege tax, or TPT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 5.6 percent on retail, Cochise County adds 1 percent, and cities add their own on top, so a single rate for the whole county does not exist. The floor of 6.6 percent is unincorporated county, outside any city. The ceiling of 10.4 percent is at Douglas, where the city adds 3.8 percent. The department publishes the state and county component in one table and the city component in another and never publishes a combined figure for a location, so the ceiling here is those two published figures added rather than a rate read off the page. Confirm an address on the department's own lookup before charging it.", "lookupUrl": "https://aztaxes.gov/Home/Address/", "source": "Arizona Department of Revenue, Transaction Privilege and Other Tax Rate Tables, edition effective September 1 2026, Table 1 state and county rates and Table 2 municipal rates, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf, cross checked against the department's machine readable All Business Classifications Tax Rate Table for the same month, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_ALL_09012026.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "04005", "county": "Coconino County", "state": "Arizona", "abbr": "AZ", "levyLevel": "local", "stateRate": 0.056, "countyRate": 0.013, "combinedMin": 0.069, "combinedMax": 0.109, "note": "Arizona has no sales tax in the strict sense. It levies a transaction privilege tax, or TPT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 5.6 percent on retail, Coconino County adds 1.3 percent, and cities add their own on top, so a single rate for the whole county does not exist. The floor of 6.9 percent is unincorporated county, outside any city. The ceiling of 10.9 percent is at Fredonia, where the city adds 4 percent. Sales on tribal land report the same state and county rate under the department's reservation region codes, but a tribe may levy its own tax that the department does not collect or publish, so the total there can be higher than the ceiling shown. The department publishes the state and county component in one table and the city component in another and never publishes a combined figure for a location, so the ceiling here is those two published figures added rather than a rate read off the page. Confirm an address on the department's own lookup before charging it.", "lookupUrl": "https://aztaxes.gov/Home/Address/", "source": "Arizona Department of Revenue, Transaction Privilege and Other Tax Rate Tables, edition effective September 1 2026, Table 1 state and county rates and Table 2 municipal rates, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf, cross checked against the department's machine readable All Business Classifications Tax Rate Table for the same month, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_ALL_09012026.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "04007", "county": "Gila County", "state": "Arizona", "abbr": "AZ", "levyLevel": "local", "stateRate": 0.056, "countyRate": 0.01, "combinedMin": 0.066, "combinedMax": 0.1048, "note": "Arizona has no sales tax in the strict sense. It levies a transaction privilege tax, or TPT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 5.6 percent on retail, Gila County adds 1 percent, and cities add their own on top, so a single rate for the whole county does not exist. The floor of 6.6 percent is unincorporated county, outside any city. The ceiling of 10.48 percent is at Payson, where the city adds 3.88 percent. Sales on tribal land report the same state and county rate under the department's reservation region codes, but a tribe may levy its own tax that the department does not collect or publish, so the total there can be higher than the ceiling shown. The department publishes the state and county component in one table and the city component in another and never publishes a combined figure for a location, so the ceiling here is those two published figures added rather than a rate read off the page. Confirm an address on the department's own lookup before charging it.", "lookupUrl": "https://aztaxes.gov/Home/Address/", "source": "Arizona Department of Revenue, Transaction Privilege and Other Tax Rate Tables, edition effective September 1 2026, Table 1 state and county rates and Table 2 municipal rates, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf, cross checked against the department's machine readable All Business Classifications Tax Rate Table for the same month, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_ALL_09012026.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "04009", "county": "Graham County", "state": "Arizona", "abbr": "AZ", "levyLevel": "local", "stateRate": 0.056, "countyRate": 0.01, "combinedMin": 0.066, "combinedMax": 0.091, "note": "Arizona has no sales tax in the strict sense. It levies a transaction privilege tax, or TPT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 5.6 percent on retail, Graham County adds 1 percent, and cities add their own on top, so a single rate for the whole county does not exist. The floor of 6.6 percent is unincorporated county, outside any city. The ceiling of 9.1 percent is at Safford and Thatcher, where the city adds 2.5 percent. Sales on tribal land report the same state and county rate under the department's reservation region codes, but a tribe may levy its own tax that the department does not collect or publish, so the total there can be higher than the ceiling shown. The department publishes the state and county component in one table and the city component in another and never publishes a combined figure for a location, so the ceiling here is those two published figures added rather than a rate read off the page. Confirm an address on the department's own lookup before charging it.", "lookupUrl": "https://aztaxes.gov/Home/Address/", "source": "Arizona Department of Revenue, Transaction Privilege and Other Tax Rate Tables, edition effective September 1 2026, Table 1 state and county rates and Table 2 municipal rates, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf, cross checked against the department's machine readable All Business Classifications Tax Rate Table for the same month, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_ALL_09012026.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "04011", "county": "Greenlee County", "state": "Arizona", "abbr": "AZ", "levyLevel": "local", "stateRate": 0.056, "countyRate": 0.005, "combinedMin": 0.061, "combinedMax": 0.091, "note": "Arizona has no sales tax in the strict sense. It levies a transaction privilege tax, or TPT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 5.6 percent on retail, Greenlee County adds 0.5 percent, and cities add their own on top, so a single rate for the whole county does not exist. The floor of 6.1 percent is unincorporated county, outside any city. The ceiling of 9.1 percent is at Clifton, where the city adds 3 percent. The department publishes the state and county component in one table and the city component in another and never publishes a combined figure for a location, so the ceiling here is those two published figures added rather than a rate read off the page. Confirm an address on the department's own lookup before charging it.", "lookupUrl": "https://aztaxes.gov/Home/Address/", "source": "Arizona Department of Revenue, Transaction Privilege and Other Tax Rate Tables, edition effective September 1 2026, Table 1 state and county rates and Table 2 municipal rates, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf, cross checked against the department's machine readable All Business Classifications Tax Rate Table for the same month, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_ALL_09012026.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "04012", "county": "La Paz County", "state": "Arizona", "abbr": "AZ", "levyLevel": "local", "stateRate": 0.056, "countyRate": 0.01, "combinedMin": 0.066, "combinedMax": 0.091, "note": "Arizona has no sales tax in the strict sense. It levies a transaction privilege tax, or TPT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 5.6 percent on retail, La Paz County adds 1 percent, and cities add their own on top, so a single rate for the whole county does not exist. The floor of 6.6 percent is unincorporated county, outside any city. The ceiling of 9.1 percent is at Quartzsite, where the city adds 2.5 percent. Sales on tribal land report the same state and county rate under the department's reservation region codes, but a tribe may levy its own tax that the department does not collect or publish, so the total there can be higher than the ceiling shown. The department publishes the state and county component in one table and the city component in another and never publishes a combined figure for a location, so the ceiling here is those two published figures added rather than a rate read off the page. Confirm an address on the department's own lookup before charging it.", "lookupUrl": "https://aztaxes.gov/Home/Address/", "source": "Arizona Department of Revenue, Transaction Privilege and Other Tax Rate Tables, edition effective September 1 2026, Table 1 state and county rates and Table 2 municipal rates, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf, cross checked against the department's machine readable All Business Classifications Tax Rate Table for the same month, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_ALL_09012026.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "04013", "county": "Maricopa County", "state": "Arizona", "abbr": "AZ", "levyLevel": "local", "stateRate": 0.056, "countyRate": 0.007, "combinedMin": 0.063, "combinedMax": 0.103, "note": "Arizona has no sales tax in the strict sense. It levies a transaction privilege tax, or TPT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 5.6 percent on retail, Maricopa County adds 0.7 percent, and cities add their own on top, so a single rate for the whole county does not exist. The floor of 6.3 percent is unincorporated county, outside any city. The ceiling of 10.3 percent is at Guadalupe, where the city adds 4 percent. Sales on tribal land report the same state and county rate under the department's reservation region codes, but a tribe may levy its own tax that the department does not collect or publish, so the total there can be higher than the ceiling shown. The department publishes the state and county component in one table and the city component in another and never publishes a combined figure for a location, so the ceiling here is those two published figures added rather than a rate read off the page. Confirm an address on the department's own lookup before charging it.", "lookupUrl": "https://aztaxes.gov/Home/Address/", "source": "Arizona Department of Revenue, Transaction Privilege and Other Tax Rate Tables, edition effective September 1 2026, Table 1 state and county rates and Table 2 municipal rates, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf, cross checked against the department's machine readable All Business Classifications Tax Rate Table for the same month, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_ALL_09012026.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "04015", "county": "Mohave County", "state": "Arizona", "abbr": "AZ", "levyLevel": "local", "stateRate": 0.056, "countyRate": 0, "combinedMin": 0.056, "combinedMax": 0.086, "note": "Arizona has no sales tax in the strict sense. It levies a transaction privilege tax, or TPT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 5.6 percent on retail and Mohave County adds nothing of its own, but the cities in it do add their own rate, so a single rate for the whole county does not exist. The floor of 5.6 percent is unincorporated county, outside any city. The ceiling of 8.6 percent is at Colorado City and Kingman, where the city adds 3 percent. Sales on tribal land report the same state and county rate under the department's reservation region codes, but a tribe may levy its own tax that the department does not collect or publish, so the total there can be higher than the ceiling shown. The department publishes the state and county component in one table and the city component in another and never publishes a combined figure for a location, so the ceiling here is those two published figures added rather than a rate read off the page. Confirm an address on the department's own lookup before charging it.", "lookupUrl": "https://aztaxes.gov/Home/Address/", "source": "Arizona Department of Revenue, Transaction Privilege and Other Tax Rate Tables, edition effective September 1 2026, Table 1 state and county rates and Table 2 municipal rates, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf, cross checked against the department's machine readable All Business Classifications Tax Rate Table for the same month, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_ALL_09012026.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "04017", "county": "Navajo County", "state": "Arizona", "abbr": "AZ", "levyLevel": "local", "stateRate": 0.056, "countyRate": 0.0083, "combinedMin": 0.0643, "combinedMax": 0.0943, "note": "Arizona has no sales tax in the strict sense. It levies a transaction privilege tax, or TPT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 5.6 percent on retail, Navajo County adds 0.83 percent, and cities add their own on top, so a single rate for the whole county does not exist. The floor of 6.43 percent is unincorporated county, outside any city. The ceiling of 9.43 percent is at Holbrook, Pinetop-Lakeside, Snowflake, Taylor and Winslow, where the city adds 3 percent. Sales on tribal land report the same state and county rate under the department's reservation region codes, but a tribe may levy its own tax that the department does not collect or publish, so the total there can be higher than the ceiling shown. The department publishes the state and county component in one table and the city component in another and never publishes a combined figure for a location, so the ceiling here is those two published figures added rather than a rate read off the page. Confirm an address on the department's own lookup before charging it.", "lookupUrl": "https://aztaxes.gov/Home/Address/", "source": "Arizona Department of Revenue, Transaction Privilege and Other Tax Rate Tables, edition effective September 1 2026, Table 1 state and county rates and Table 2 municipal rates, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf, cross checked against the department's machine readable All Business Classifications Tax Rate Table for the same month, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_ALL_09012026.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "04019", "county": "Pima County", "state": "Arizona", "abbr": "AZ", "levyLevel": "local", "stateRate": 0.056, "countyRate": 0.005, "combinedMin": 0.061, "combinedMax": 0.111, "note": "Arizona has no sales tax in the strict sense. It levies a transaction privilege tax, or TPT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 5.6 percent on retail, Pima County adds 0.5 percent, and cities add their own on top, so a single rate for the whole county does not exist. The floor of 6.1 percent is unincorporated county, outside any city. The ceiling of 11.1 percent is at South Tucson, where the city adds 5 percent. Sales on tribal land report the same state and county rate under the department's reservation region codes, but a tribe may levy its own tax that the department does not collect or publish, so the total there can be higher than the ceiling shown. The department publishes the state and county component in one table and the city component in another and never publishes a combined figure for a location, so the ceiling here is those two published figures added rather than a rate read off the page. Confirm an address on the department's own lookup before charging it.", "lookupUrl": "https://aztaxes.gov/Home/Address/", "source": "Arizona Department of Revenue, Transaction Privilege and Other Tax Rate Tables, edition effective September 1 2026, Table 1 state and county rates and Table 2 municipal rates, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf, cross checked against the department's machine readable All Business Classifications Tax Rate Table for the same month, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_ALL_09012026.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "04021", "county": "Pinal County", "state": "Arizona", "abbr": "AZ", "levyLevel": "local", "stateRate": 0.056, "countyRate": 0.011, "combinedMin": 0.067, "combinedMax": 0.107, "note": "Arizona has no sales tax in the strict sense. It levies a transaction privilege tax, or TPT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 5.6 percent on retail, Pinal County adds 1.1 percent, and cities add their own on top, so a single rate for the whole county does not exist. The floor of 6.7 percent is unincorporated county, outside any city. The ceiling of 10.7 percent is at Kearny, Mammoth and Superior, where the city adds 4 percent. Sales on tribal land report the same state and county rate under the department's reservation region codes, but a tribe may levy its own tax that the department does not collect or publish, so the total there can be higher than the ceiling shown. The department publishes the state and county component in one table and the city component in another and never publishes a combined figure for a location, so the ceiling here is those two published figures added rather than a rate read off the page. Confirm an address on the department's own lookup before charging it.", "lookupUrl": "https://aztaxes.gov/Home/Address/", "source": "Arizona Department of Revenue, Transaction Privilege and Other Tax Rate Tables, edition effective September 1 2026, Table 1 state and county rates and Table 2 municipal rates, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf, cross checked against the department's machine readable All Business Classifications Tax Rate Table for the same month, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_ALL_09012026.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "04023", "county": "Santa Cruz County", "state": "Arizona", "abbr": "AZ", "levyLevel": "local", "stateRate": 0.056, "countyRate": 0.01, "combinedMin": 0.066, "combinedMax": 0.096, "note": "Arizona has no sales tax in the strict sense. It levies a transaction privilege tax, or TPT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 5.6 percent on retail, Santa Cruz County adds 1 percent, and cities add their own on top, so a single rate for the whole county does not exist. The floor of 6.6 percent is unincorporated county, outside any city. The ceiling of 9.6 percent is at Patagonia, where the city adds 3 percent. The department publishes the state and county component in one table and the city component in another and never publishes a combined figure for a location, so the ceiling here is those two published figures added rather than a rate read off the page. Confirm an address on the department's own lookup before charging it.", "lookupUrl": "https://aztaxes.gov/Home/Address/", "source": "Arizona Department of Revenue, Transaction Privilege and Other Tax Rate Tables, edition effective September 1 2026, Table 1 state and county rates and Table 2 municipal rates, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf, cross checked against the department's machine readable All Business Classifications Tax Rate Table for the same month, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_ALL_09012026.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "04025", "county": "Yavapai County", "state": "Arizona", "abbr": "AZ", "levyLevel": "local", "stateRate": 0.056, "countyRate": 0.0075, "combinedMin": 0.0635, "combinedMax": 0.1035, "note": "Arizona has no sales tax in the strict sense. It levies a transaction privilege tax, or TPT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 5.6 percent on retail, Yavapai County adds 0.75 percent, and cities add their own on top, so a single rate for the whole county does not exist. The floor of 6.35 percent is unincorporated county, outside any city. The ceiling of 10.35 percent is at Chino Valley, where the city adds 4 percent. Sales on tribal land report the same state and county rate under the department's reservation region codes, but a tribe may levy its own tax that the department does not collect or publish, so the total there can be higher than the ceiling shown. The department publishes the state and county component in one table and the city component in another and never publishes a combined figure for a location, so the ceiling here is those two published figures added rather than a rate read off the page. Confirm an address on the department's own lookup before charging it.", "lookupUrl": "https://aztaxes.gov/Home/Address/", "source": "Arizona Department of Revenue, Transaction Privilege and Other Tax Rate Tables, edition effective September 1 2026, Table 1 state and county rates and Table 2 municipal rates, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf, cross checked against the department's machine readable All Business Classifications Tax Rate Table for the same month, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_ALL_09012026.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "04027", "county": "Yuma County", "state": "Arizona", "abbr": "AZ", "levyLevel": "local", "stateRate": 0.056, "countyRate": 0.01112, "combinedMin": 0.06712, "combinedMax": 0.10712, "note": "Arizona has no sales tax in the strict sense. It levies a transaction privilege tax, or TPT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 5.6 percent on retail, Yuma County adds 1.112 percent, and cities add their own on top, so a single rate for the whole county does not exist. The floor of 6.712 percent is unincorporated county, outside any city. The ceiling of 10.712 percent is at San Luis, where the city adds 4 percent. Sales on tribal land report the same state and county rate under the department's reservation region codes, but a tribe may levy its own tax that the department does not collect or publish, so the total there can be higher than the ceiling shown. The department publishes the state and county component in one table and the city component in another and never publishes a combined figure for a location, so the ceiling here is those two published figures added rather than a rate read off the page. Confirm an address on the department's own lookup before charging it.", "lookupUrl": "https://aztaxes.gov/Home/Address/", "source": "Arizona Department of Revenue, Transaction Privilege and Other Tax Rate Tables, edition effective September 1 2026, Table 1 state and county rates and Table 2 municipal rates, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_09012026.pdf, cross checked against the department's machine readable All Business Classifications Tax Rate Table for the same month, https://azdor.gov/sites/default/files/document/TPT_RATETABLE_ALL_09012026.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "05001", "county": "Arkansas County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.11, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11 percent is at DeWitt. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05003", "county": "Ashley County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.11, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11 percent is at Hamburg. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05005", "county": "Baxter County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0125, "combinedMin": 0.0775, "combinedMax": 0.09875, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.25 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.75 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.875 percent is at Mountain Home. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05007", "county": "Benton County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.0975, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.75 percent is at Cave Springs. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05009", "county": "Boone County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0125, "combinedMin": 0.0775, "combinedMax": 0.095, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.25 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.75 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.5 percent is at Harrison. Alpena raises its city rate to 2.25 percent on October 1 2026, which lifts this county's ceiling to 10 percent. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "05011", "county": "Bradley County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.105, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.5 percent is at Hermitage. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05013", "county": "Calhoun County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02625, "combinedMin": 0.09125, "combinedMax": 0.10125, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2.625 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 9.125 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.125 percent is at Thornton. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05015", "county": "Carroll County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.005, "combinedMin": 0.07, "combinedMax": 0.09375, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 0.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.375 percent is at Eureka Springs. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05017", "county": "Chicot County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.125, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 12.5 percent is at Dermott. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05019", "county": "Clark County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.1, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10 percent is at Arkadelphia, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05021", "county": "Clay County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.1, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10 percent is at Piggott, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05023", "county": "Cleburne County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01625, "combinedMin": 0.08125, "combinedMax": 0.09625, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.625 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.125 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.625 percent is at Fairfield Bay, which straddles into Van Buren County where its total differs because the county rate does, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05025", "county": "Cleveland County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0325, "combinedMin": 0.0975, "combinedMax": 0.1075, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 3.25 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 9.75 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.75 percent is at Kingsland, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05027", "county": "Columbia County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.1025, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.25 percent is at Magnolia. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05029", "county": "Conway County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0175, "combinedMin": 0.0825, "combinedMax": 0.1125, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.75 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.25 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11.25 percent is at Menifee. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05031", "county": "Craighead County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.105, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.5 percent is at Brookland. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05033", "county": "Crawford County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0125, "combinedMin": 0.0775, "combinedMax": 0.1025, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.25 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.75 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.25 percent is at Mountainburg, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05035", "county": "Crittenden County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0175, "combinedMin": 0.0825, "combinedMax": 0.1125, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.75 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.25 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11.25 percent is at Sunset. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05037", "county": "Cross County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02125, "combinedMin": 0.08625, "combinedMax": 0.09625, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2.125 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.625 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.625 percent is at Cherry Valley, and at 2 other cities in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05039", "county": "Dallas County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.1, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10 percent is at Carthage, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05041", "county": "Desha County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.11, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11 percent is at Dumas, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05043", "county": "Drew County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0225, "combinedMin": 0.0875, "combinedMax": 0.1075, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2.25 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.75 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.75 percent is at Tillar, which straddles into Desha County where its total differs because the county rate does. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05045", "county": "Faulkner County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.005, "combinedMin": 0.07, "combinedMax": 0.0975, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 0.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.75 percent is at Vilonia. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05047", "county": "Franklin County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.105, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.5 percent is at Ozark. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05049", "county": "Fulton County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.03, "combinedMin": 0.095, "combinedMax": 0.115, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 3 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 9.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11.5 percent is at Horseshoe Bend, which straddles into Izard County and Sharp County where its total differs because the county rate does, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05051", "county": "Garland County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.095, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.5 percent is at Hot Springs (city). Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05053", "county": "Grant County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0125, "combinedMin": 0.0775, "combinedMax": 0.0975, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.25 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.75 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.75 percent is at Sheridan. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05055", "county": "Greene County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01375, "combinedMin": 0.07875, "combinedMax": 0.09375, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.375 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.875 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.375 percent is at Paragould. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05057", "county": "Hempstead County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.105, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.5 percent is at Hope. The county rate rises to 2.75 percent on October 1 2026, which moves the floor to 9.25 percent and the ceiling to 11.25 percent. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "05059", "county": "Hot Spring County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.11, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11 percent is at Rockport. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05061", "county": "Howard County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0275, "combinedMin": 0.0925, "combinedMax": 0.1025, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2.75 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 9.25 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.25 percent is at Dierks, and at 2 other cities in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05063", "county": "Independence County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.11, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11 percent is at Pleasant Plains. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05065", "county": "Izard County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.005, "combinedMin": 0.07, "combinedMax": 0.1, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 0.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10 percent is at Calico Rock. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05067", "county": "Jackson County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01875, "combinedMin": 0.08375, "combinedMax": 0.09875, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.875 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.375 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.875 percent is at Newport. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05069", "county": "Jefferson County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0125, "combinedMin": 0.0775, "combinedMax": 0.0975, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.25 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.75 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.75 percent is at Redfield, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05071", "county": "Johnson County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.5 percent is at Clarksville, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05073", "county": "Lafayette County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0225, "combinedMin": 0.0875, "combinedMax": 0.0975, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2.25 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.75 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.75 percent is at Bradley (city), and at 2 other cities in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05075", "county": "Lawrence County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.025, "combinedMin": 0.09, "combinedMax": 0.11, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 9 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11 percent is at Walnut Ridge. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05077", "county": "Lee County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.5 percent is at Marianna. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05079", "county": "Lincoln County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.115, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11.5 percent is at Gould. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05081", "county": "Little River County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02875, "combinedMin": 0.09375, "combinedMax": 0.11375, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2.875 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 9.375 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11.375 percent is at Ashdown. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05083", "county": "Logan County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.105, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.5 percent is at Booneville, and at 1 other city in the county at the same rate. The county rate falls to 1.5 percent on October 1 2026, which moves the floor to 8 percent and the ceiling to 10 percent. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "05085", "county": "Lonoke County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.11, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11 percent is at England, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05087", "county": "Madison County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.035, "combinedMin": 0.1, "combinedMax": 0.12, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 3.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 10 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 12 percent is at St. Paul. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05089", "county": "Marion County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0125, "combinedMin": 0.0775, "combinedMax": 0.0975, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.25 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.75 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.75 percent is at Bull Shoals, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05091", "county": "Miller County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0125, "combinedMin": 0.0775, "combinedMax": 0.1025, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.25 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.75 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.25 percent is at Texarkana. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05093", "county": "Mississippi County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.025, "combinedMin": 0.09, "combinedMax": 0.11, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 9 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11 percent is at Keiser, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05095", "county": "Monroe County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0, "combinedMin": 0.065, "combinedMax": 0.105, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. Monroe County levies no sales tax of its own, a confirmed zero rather than an unknown, so outside its cities the state 6.5 percent is the whole rate. The floor of 6.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.5 percent is at Clarendon. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05097", "county": "Montgomery County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.03, "combinedMin": 0.095, "combinedMax": 0.11, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 3 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 9.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11 percent is at Glenwood, which straddles into Pike County where its total differs because the county rate does. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05099", "county": "Nevada County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.105, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.5 percent is at Prescott. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05101", "county": "Newton County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.5 percent is at Jasper. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05103", "county": "Ouachita County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.025, "combinedMin": 0.09, "combinedMax": 0.12, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 9 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 12 percent is at Stephens. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05105", "county": "Perry County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0275, "combinedMin": 0.0925, "combinedMax": 0.1025, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2.75 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 9.25 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.25 percent is at Perry, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05107", "county": "Phillips County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.115, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11.5 percent is at Marvell. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05109", "county": "Pike County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.1, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10 percent is at Glenwood, which straddles into Montgomery County where its total differs because the county rate does, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05111", "county": "Poinsett County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0175, "combinedMin": 0.0825, "combinedMax": 0.1025, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.75 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.25 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.25 percent is at Harrisburg, and at 3 other cities in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05113", "county": "Polk County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.105, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.5 percent is at Cove. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05115", "county": "Pope County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.5 percent is at Atkins, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05117", "county": "Prairie County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.11, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11 percent is at DeValls Bluff, and at 2 other cities in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05119", "county": "Pulaski County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.105, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.5 percent is at Alexander, which straddles into Saline County where its total differs because the county rate does. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05121", "county": "Randolph County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0125, "combinedMin": 0.0775, "combinedMax": 0.0975, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.25 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.75 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.75 percent is at Pocahontas. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05125", "county": "Saline County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0, "combinedMin": 0.065, "combinedMax": 0.095, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. Saline County levies no sales tax of its own, a confirmed zero rather than an unknown, so outside its cities the state 6.5 percent is the whole rate. The floor of 6.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.5 percent is at Alexander, which straddles into Pulaski County where its total differs because the county rate does, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05127", "county": "Scott County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.11, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11 percent is at Mansfield, which straddles into Sebastian County where its total differs because the county rate does. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05129", "county": "Searcy County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.095, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.5 percent is at Marshall. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05131", "county": "Sebastian County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.1, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10 percent is at Mansfield, which straddles into Scott County where its total differs because the county rate does. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05133", "county": "Sevier County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.03125, "combinedMin": 0.09625, "combinedMax": 0.12625, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 3.125 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 9.625 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 12.625 percent is at Gillham. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05135", "county": "Sharp County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0125, "combinedMin": 0.0775, "combinedMax": 0.0975, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.25 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.75 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.75 percent is at Horseshoe Bend, which straddles into Izard County and Fulton County where its total differs because the county rate does. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05123", "county": "St. Francis County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02875, "combinedMin": 0.09375, "combinedMax": 0.11375, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2.875 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 9.375 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 11.375 percent is at Palestine. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05137", "county": "Stone County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.1, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10 percent is at Mountain View. The county rate falls to 1 percent on October 1 2026, which moves the floor to 7.5 percent and the ceiling to 9.5 percent. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "05139", "county": "Union County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.1025, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.25 percent is at El Dorado. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05141", "county": "Van Buren County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.095, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.5 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.5 percent is at Fairfield Bay, which straddles into Cleburne County where its total differs because the county rate does, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05143", "county": "Washington County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0125, "combinedMin": 0.0775, "combinedMax": 0.1225, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.25 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.75 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 12.25 percent is at Greenland. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05145", "county": "White County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0175, "combinedMin": 0.0825, "combinedMax": 0.1025, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.75 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.25 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 10.25 percent is at Bradford, and at 2 other cities in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05147", "county": "Woodruff County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.095, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 2 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 8.5 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.5 percent is at Augusta, and at 3 other cities in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "05149", "county": "Yell County", "state": "Arkansas", "abbr": "AR", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01125, "combinedMin": 0.07625, "combinedMax": 0.09625, "note": "Arkansas charges 6.5 percent statewide and counties and cities each levy on top of it, and city limits do not follow county lines, so no single rate covers the whole county. The county itself levies 1.125 percent countywide, and that county rate applies inside its cities as well as outside them. The floor of 7.625 percent is the state rate plus the county rate in the unincorporated part of the county, and the ceiling of 9.625 percent is at Dardanelle, and at 1 other city in the county at the same rate. Arkansas cut the state rate on food and food ingredients to 0 percent on January 1 2026 while every city and county tax still applies to groceries, so the figures here are the general merchandise rates and not the grocery rate. The city and county part of a single transaction is capped at the first 2,500 dollars only for motor vehicles, aircraft, watercraft and manufactured housing, and on any other business invoice above 2,500 dollars the buyer may claim a rebate of the local tax paid above that amount.", "lookupUrl": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/", "source": "Arkansas Department of Finance and Administration, List of Cities and Counties With Local Sales and Use Tax, July through September 2026 edition, https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Jul_Sep_2026.xls (same figures in the PDF edition of the same table), with the 6.5 percent state rate from the Department's State Sales and Use Tax Rates page, https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06001", "county": "Alameda County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.03, "combinedMin": 0.1025, "combinedMax": 0.1075, "note": "California levies 7.25% statewide and Alameda County adds a countywide district tax of 3.00%, bringing the countywide rate to 10.25%. Cities and special districts inside the county add more on top, so the combined rate runs from 10.25% to 10.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06003", "county": "Alpine County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "California levies 7.25% statewide and Alpine County itself adds no countywide district tax, so its own component is zero. No city or special district inside the county adds anything further, so 7.25% applies everywhere in the county. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06005", "county": "Amador County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.005, "combinedMin": 0.0775, "combinedMax": 0.0875, "note": "California levies 7.25% statewide and Amador County adds a countywide district tax of 0.50%, bringing the countywide rate to 7.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.75% to 8.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06007", "county": "Butte County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.01, "combinedMin": 0.0825, "combinedMax": 0.0925, "note": "California levies 7.25% statewide and Butte County adds a countywide district tax of 1.00%, bringing the countywide rate to 8.25%. Cities and special districts inside the county add more on top, so the combined rate runs from 8.25% to 9.25% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06009", "county": "Calaveras County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.01, "combinedMin": 0.0825, "combinedMax": 0.0875, "note": "California levies 7.25% statewide and Calaveras County adds a countywide district tax of 1.00%, bringing the countywide rate to 8.25%. Cities and special districts inside the county add more on top, so the combined rate runs from 8.25% to 8.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06011", "county": "Colusa County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.005, "combinedMin": 0.0775, "combinedMax": 0.0875, "note": "California levies 7.25% statewide and Colusa County adds a countywide district tax of 0.50%, bringing the countywide rate to 7.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.75% to 8.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06013", "county": "Contra Costa County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.015, "combinedMin": 0.0875, "combinedMax": 0.1025, "note": "California levies 7.25% statewide and Contra Costa County adds a countywide district tax of 1.50%, bringing the countywide rate to 8.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 8.75% to 10.25% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06015", "county": "Del Norte County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0825, "combinedMax": 0.0825, "note": "California levies 7.25% statewide and the Del Norte County line in CDTFA-95 shows 7.25%, meaning no district tax applies across the whole county. CDTFA does not publish that as a rate anyone charges, because the unincorporated area carries district taxes of its own; every listed location in the county, unincorporated area and city alike, is at 8.25%. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06017", "county": "El Dorado County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0875, "note": "California levies 7.25% statewide and El Dorado County itself adds no countywide district tax, so its own component is zero. Cities and special districts inside the county add more on top, so the combined rate runs from 7.25% to 8.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06019", "county": "Fresno County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.00725, "combinedMin": 0.07975, "combinedMax": 0.09225, "note": "California levies 7.25% statewide and Fresno County adds a countywide district tax of 0.725%, bringing the countywide rate to 7.975%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.975% to 9.225% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06021", "county": "Glenn County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0875, "note": "California levies 7.25% statewide and Glenn County itself adds no countywide district tax, so its own component is zero. Cities and special districts inside the county add more on top, so the combined rate runs from 7.25% to 8.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06023", "county": "Humboldt County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.015, "combinedMin": 0.0875, "combinedMax": 0.1025, "note": "California levies 7.25% statewide and Humboldt County adds a countywide district tax of 1.50%, bringing the countywide rate to 8.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 8.75% to 10.25% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06025", "county": "Imperial County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.005, "combinedMin": 0.0775, "combinedMax": 0.0875, "note": "California levies 7.25% statewide and Imperial County adds a countywide district tax of 0.50%, bringing the countywide rate to 7.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.75% to 8.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06027", "county": "Inyo County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.005, "combinedMin": 0.0775, "combinedMax": 0.0875, "note": "California levies 7.25% statewide and Inyo County adds a countywide district tax of 0.50%, bringing the countywide rate to 7.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.75% to 8.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06029", "county": "Kern County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0925, "note": "California levies 7.25% statewide and the Kern County line in CDTFA-95 shows 7.25%, meaning no district tax applies across the whole county. CDTFA does not publish that as a rate anyone charges, because the unincorporated area carries district taxes of its own at 8.25% and each incorporated city is listed separately, so rates inside the county run from 7.25% to 9.25%. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06031", "county": "Kings County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "California levies 7.25% statewide and Kings County itself adds no countywide district tax, so its own component is zero. Cities and special districts inside the county add more on top, so the combined rate runs from 7.25% to 8.25% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06033", "county": "Lake County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0875, "note": "California levies 7.25% statewide and Lake County itself adds no countywide district tax, so its own component is zero. Cities and special districts inside the county add more on top, so the combined rate runs from 7.25% to 8.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06035", "county": "Lassen County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "California levies 7.25% statewide and Lassen County itself adds no countywide district tax, so its own component is zero. Cities and special districts inside the county add more on top, so the combined rate runs from 7.25% to 8.25% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06037", "county": "Los Angeles County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.025, "combinedMin": 0.0975, "combinedMax": 0.1125, "note": "California levies 7.25% statewide and Los Angeles County adds a countywide district tax of 2.50%, bringing the countywide rate to 9.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 9.75% to 11.25% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06039", "county": "Madera County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.005, "combinedMin": 0.0775, "combinedMax": 0.0875, "note": "California levies 7.25% statewide and Madera County adds a countywide district tax of 0.50%, bringing the countywide rate to 7.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.75% to 8.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06041", "county": "Marin County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.01, "combinedMin": 0.0825, "combinedMax": 0.0925, "note": "California levies 7.25% statewide and Marin County adds a countywide district tax of 1.00%, bringing the countywide rate to 8.25%. Cities and special districts inside the county add more on top, so the combined rate runs from 8.25% to 9.25% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06043", "county": "Mariposa County", "state": "California", "abbr": "CA", "levyLevel": "county", "stateRate": 0.0725, "countyRate": 0.01, "combinedMin": 0.0825, "combinedMax": 0.0825, "note": "California levies 7.25% statewide and Mariposa County adds a countywide district tax of 1.00%, bringing the countywide rate to 8.25%. No city or special district inside the county adds anything further, so 8.25% applies everywhere in the county. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06045", "county": "Mendocino County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.00625, "combinedMin": 0.07875, "combinedMax": 0.0925, "note": "California levies 7.25% statewide and Mendocino County adds a countywide district tax of 0.625%, bringing the countywide rate to 7.875%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.875% to 9.25% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06047", "county": "Merced County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.005, "combinedMin": 0.0775, "combinedMax": 0.0875, "note": "California levies 7.25% statewide and Merced County adds a countywide district tax of 0.50%, bringing the countywide rate to 7.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.75% to 8.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06049", "county": "Modoc County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "California levies 7.25% statewide and Modoc County itself adds no countywide district tax, so its own component is zero. No city or special district inside the county adds anything further, so 7.25% applies everywhere in the county. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06051", "county": "Mono County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0775, "note": "California levies 7.25% statewide and Mono County itself adds no countywide district tax, so its own component is zero. Cities and special districts inside the county add more on top, so the combined rate runs from 7.25% to 7.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06053", "county": "Monterey County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.005, "combinedMin": 0.0875, "combinedMax": 0.095, "note": "California levies 7.25% statewide and the Monterey County line in CDTFA-95 shows 7.75%, a countywide district component of 0.50%. CDTFA does not publish that as a rate anyone charges, because the unincorporated area carries district taxes of its own at 8.75% and each incorporated city is listed separately, so rates inside the county run from 8.75% to 9.50%. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06055", "county": "Napa County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.005, "combinedMin": 0.0775, "combinedMax": 0.0875, "note": "California levies 7.25% statewide and Napa County adds a countywide district tax of 0.50%, bringing the countywide rate to 7.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.75% to 8.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06057", "county": "Nevada County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.0025, "combinedMin": 0.075, "combinedMax": 0.09, "note": "California levies 7.25% statewide and Nevada County adds a countywide district tax of 0.25%, bringing the countywide rate to 7.50%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.50% to 9.00% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06059", "county": "Orange County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.005, "combinedMin": 0.0775, "combinedMax": 0.0925, "note": "California levies 7.25% statewide and Orange County adds a countywide district tax of 0.50%, bringing the countywide rate to 7.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.75% to 9.25% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06061", "county": "Placer County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0775, "note": "California levies 7.25% statewide and Placer County itself adds no countywide district tax, so its own component is zero. Cities and special districts inside the county add more on top, so the combined rate runs from 7.25% to 7.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06063", "county": "Plumas County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "California levies 7.25% statewide and Plumas County itself adds no countywide district tax, so its own component is zero. No city or special district inside the county adds anything further, so 7.25% applies everywhere in the county. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06065", "county": "Riverside County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.005, "combinedMin": 0.0775, "combinedMax": 0.0925, "note": "California levies 7.25% statewide and Riverside County adds a countywide district tax of 0.50%, bringing the countywide rate to 7.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.75% to 9.25% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06067", "county": "Sacramento County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.005, "combinedMin": 0.0775, "combinedMax": 0.0925, "note": "California levies 7.25% statewide and Sacramento County adds a countywide district tax of 0.50%, bringing the countywide rate to 7.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.75% to 9.25% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06069", "county": "San Benito County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.01, "combinedMin": 0.0825, "combinedMax": 0.0925, "note": "California levies 7.25% statewide and San Benito County adds a countywide district tax of 1.00%, bringing the countywide rate to 8.25%. Cities and special districts inside the county add more on top, so the combined rate runs from 8.25% to 9.25% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06071", "county": "San Bernardino County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.005, "combinedMin": 0.0775, "combinedMax": 0.09, "note": "California levies 7.25% statewide and San Bernardino County adds a countywide district tax of 0.50%, bringing the countywide rate to 7.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.75% to 9.00% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06073", "county": "San Diego County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.005, "combinedMin": 0.0775, "combinedMax": 0.0875, "note": "California levies 7.25% statewide and San Diego County adds a countywide district tax of 0.50%, bringing the countywide rate to 7.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.75% to 8.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06075", "county": "San Francisco County", "state": "California", "abbr": "CA", "levyLevel": "county", "stateRate": 0.0725, "countyRate": 0.01375, "combinedMin": 0.08625, "combinedMax": 0.08625, "note": "California levies 7.25% statewide and San Francisco County adds a countywide district tax of 1.375%, bringing the countywide rate to 8.625%. No city or special district inside the county adds anything further, so 8.625% applies everywhere in the county. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "06077", "county": "San Joaquin County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.005, "combinedMin": 0.0775, "combinedMax": 0.09, "note": "California levies 7.25% statewide and San Joaquin County adds a countywide district tax of 0.50%, bringing the countywide rate to 7.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.75% to 9.00% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06079", "county": "San Luis Obispo County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0875, "note": "California levies 7.25% statewide and San Luis Obispo County itself adds no countywide district tax, so its own component is zero. Cities and special districts inside the county add more on top, so the combined rate runs from 7.25% to 8.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06081", "county": "San Mateo County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.02125, "combinedMin": 0.09375, "combinedMax": 0.09875, "note": "California levies 7.25% statewide and San Mateo County adds a countywide district tax of 2.125%, bringing the countywide rate to 9.375%. Cities and special districts inside the county add more on top, so the combined rate runs from 9.375% to 9.875% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06083", "county": "Santa Barbara County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.005, "combinedMin": 0.0775, "combinedMax": 0.0925, "note": "California levies 7.25% statewide and Santa Barbara County adds a countywide district tax of 0.50%, bringing the countywide rate to 7.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.75% to 9.25% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06085", "county": "Santa Clara County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.025, "combinedMin": 0.0975, "combinedMax": 0.105, "note": "California levies 7.25% statewide and Santa Clara County adds a countywide district tax of 2.50%, bringing the countywide rate to 9.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 9.75% to 10.50% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06087", "county": "Santa Cruz County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.0125, "combinedMin": 0.0925, "combinedMax": 0.0975, "note": "California levies 7.25% statewide and the Santa Cruz County line in CDTFA-95 shows 8.50%, a countywide district component of 1.25%. CDTFA does not publish that as a rate anyone charges, because the unincorporated area carries district taxes of its own at 9.50% and each incorporated city is listed separately, so rates inside the county run from 9.25% to 9.75%. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06089", "county": "Shasta County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0775, "note": "California levies 7.25% statewide and Shasta County itself adds no countywide district tax, so its own component is zero. Cities and special districts inside the county add more on top, so the combined rate runs from 7.25% to 7.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06091", "county": "Sierra County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "California levies 7.25% statewide and Sierra County itself adds no countywide district tax, so its own component is zero. No city or special district inside the county adds anything further, so 7.25% applies everywhere in the county. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06093", "county": "Siskiyou County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0875, "note": "California levies 7.25% statewide and Siskiyou County itself adds no countywide district tax, so its own component is zero. Cities and special districts inside the county add more on top, so the combined rate runs from 7.25% to 8.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06095", "county": "Solano County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.00125, "combinedMin": 0.07375, "combinedMax": 0.09625, "note": "California levies 7.25% statewide and Solano County adds a countywide district tax of 0.125%, bringing the countywide rate to 7.375%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.375% to 9.625% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06097", "county": "Sonoma County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.02, "combinedMin": 0.0925, "combinedMax": 0.105, "note": "California levies 7.25% statewide and Sonoma County adds a countywide district tax of 2.00%, bringing the countywide rate to 9.25%. Cities and special districts inside the county add more on top, so the combined rate runs from 9.25% to 10.50% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06099", "county": "Stanislaus County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.00625, "combinedMin": 0.07875, "combinedMax": 0.08875, "note": "California levies 7.25% statewide and Stanislaus County adds a countywide district tax of 0.625%, bringing the countywide rate to 7.875%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.875% to 8.875% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06101", "county": "Sutter County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "California levies 7.25% statewide and Sutter County itself adds no countywide district tax, so its own component is zero. No city or special district inside the county adds anything further, so 7.25% applies everywhere in the county. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06103", "county": "Tehama County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0775, "note": "California levies 7.25% statewide and Tehama County itself adds no countywide district tax, so its own component is zero. Cities and special districts inside the county add more on top, so the combined rate runs from 7.25% to 7.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06105", "county": "Trinity County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "California levies 7.25% statewide and Trinity County itself adds no countywide district tax, so its own component is zero. No city or special district inside the county adds anything further, so 7.25% applies everywhere in the county. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06107", "county": "Tulare County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0.005, "combinedMin": 0.0775, "combinedMax": 0.0925, "note": "California levies 7.25% statewide and Tulare County adds a countywide district tax of 0.50%, bringing the countywide rate to 7.75%. Cities and special districts inside the county add more on top, so the combined rate runs from 7.75% to 9.25% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06109", "county": "Tuolumne County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0875, "note": "California levies 7.25% statewide and Tuolumne County itself adds no countywide district tax, so its own component is zero. Cities and special districts inside the county add more on top, so the combined rate runs from 7.25% to 8.75% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06111", "county": "Ventura County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0925, "note": "California levies 7.25% statewide and Ventura County itself adds no countywide district tax, so its own component is zero. Cities and special districts inside the county add more on top, so the combined rate runs from 7.25% to 9.25% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06113", "county": "Yolo County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0925, "note": "California levies 7.25% statewide and Yolo County itself adds no countywide district tax, so its own component is zero. Cities and special districts inside the county add more on top, so the combined rate runs from 7.25% to 9.25% depending on the address. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "06115", "county": "Yuba County", "state": "California", "abbr": "CA", "levyLevel": "local", "stateRate": 0.0725, "countyRate": 0, "combinedMin": 0.0775, "combinedMax": 0.0825, "note": "California levies 7.25% statewide and the Yuba County line in CDTFA-95 shows 7.25%, meaning no district tax applies across the whole county. CDTFA does not publish that as a rate anyone charges, because the unincorporated area carries district taxes of its own at 8.25% and each incorporated city is listed separately, so rates inside the county run from 7.75% to 8.25%. District taxes are approved by voters in individual cities and districts and do not follow county lines, so use the CDTFA address lookup for a specific location.", "lookupUrl": "https://maps.cdtfa.ca.gov/", "source": "California Department of Tax and Fee Administration, CDTFA-95 California Sales and Use Tax Rates by County and City, REV. 38 (4-26), operative April 1, 2026, cross-checked against CDTFA's downloadable rate file Tax Rates Effective July 1, 2026 (SalesTaxRates07-01-26.xlsx)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08001", "county": "Adams County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.0075, "combinedMin": 0.0375, "combinedMax": 0.0975, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.75 percent countywide. The floor of 3.75 percent is unincorporated county where the Scientific and Cultural Facilities District also applies. The ceiling of 9.75 percent is at Commerce City, on top of a fire protection district, the Regional Transportation District and the Scientific and Cultural Facilities District. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "08003", "county": "Alamosa County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.03, "combinedMin": 0.059, "combinedMax": 0.084, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 3 percent countywide. The floor of 5.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.4 percent is at Alamosa.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08005", "county": "Arapahoe County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.0025, "combinedMin": 0.0325, "combinedMax": 0.0805, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.25 percent countywide. The floor of 3.25 percent is unincorporated county where the Scientific and Cultural Facilities District also applies. The ceiling of 8.05 percent is at Englewood, on top of the Regional Transportation District and the Scientific and Cultural Facilities District. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "08007", "county": "Archuleta County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.04, "combinedMin": 0.069, "combinedMax": 0.079, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 4 percent countywide. The floor of 6.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 7.9 percent is at Pagosa Springs.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08009", "county": "Baca County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0, "combinedMin": 0.029, "combinedMax": 0.059, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 2.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 5.9 percent is at Walsh.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08011", "county": "Bent County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.01, "combinedMin": 0.039, "combinedMax": 0.079, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 3.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 7.9 percent is at Las Animas.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08013", "county": "Boulder County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.01335, "combinedMin": 0.05335, "combinedMax": 0.09585, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.335 percent countywide. The floor of 5.335 percent is at Jamestown, where the Regional Transportation District and the Scientific and Cultural Facilities District also apply. The ceiling of 9.585 percent is at Nederland, on top of the Regional Transportation District and the Scientific and Cultural Facilities District.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08014", "county": "Broomfield County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.0415, "combinedMin": 0.0715, "combinedMax": 0.0835, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. Broomfield is a consolidated city and county, so the 4.15 percent the state table shows as a city rate is the levy that covers the whole county. The floor of 7.15 percent is at Broomfield, where the Scientific and Cultural Facilities District also applies. The ceiling of 8.35 percent is at Broomfield Arista LID, on top of a local improvement district, the Regional Transportation District and the Scientific and Cultural Facilities District. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "08015", "county": "Chaffee County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.0275, "combinedMin": 0.0565, "combinedMax": 0.0865, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.75 percent countywide. The floor of 5.65 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.65 percent is at Salida.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08017", "county": "Cheyenne County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0, "combinedMin": 0.029, "combinedMax": 0.049, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 2.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 4.9 percent is at Cheyenne Wells.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08019", "county": "Clear Creek County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.0265, "combinedMin": 0.0555, "combinedMax": 0.1055, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.65 percent countywide. The floor of 5.55 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 10.55 percent is at Empire.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08021", "county": "Conejos County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.02, "combinedMin": 0.049, "combinedMax": 0.089, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 4.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.9 percent is at Antonito.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08023", "county": "Costilla County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.02, "combinedMin": 0.049, "combinedMax": 0.089, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 4.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.9 percent is at San Luis.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08025", "county": "Crowley County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.02, "combinedMin": 0.049, "combinedMax": 0.069, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 4.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 6.9 percent is at Ordway.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08027", "county": "Custer County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.02, "combinedMin": 0.049, "combinedMax": 0.079, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 4.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 7.9 percent is at Silver Cliff.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08029", "county": "Delta County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.095, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6.5 percent is at Orchard City, where a health services district and a public safety improvement tax also apply. The ceiling of 9.5 percent is at Delta, on top of a health services district and a public safety improvement tax. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "08031", "county": "Denver County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.0515, "combinedMin": 0.0915, "combinedMax": 0.0915, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. Denver is a consolidated city and county, so the 5.15 percent the state table shows as a city rate is the levy that covers the whole county. Every location code the state publishes inside this county carries the same 9.15 percent total. That total is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "08033", "county": "Dolores County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0, "combinedMin": 0.029, "combinedMax": 0.0897, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 2.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.97 percent is at Rico, on top of a rural transportation authority.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08035", "county": "Douglas County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.01, "combinedMin": 0.04, "combinedMax": 0.0875, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 4 percent is at Franktown, where the Scientific and Cultural Facilities District also applies. The ceiling of 8.75 percent is at Aurora, on top of the Regional Transportation District and the Scientific and Cultural Facilities District. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "08037", "county": "Eagle County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.01, "combinedMin": 0.049, "combinedMax": 0.1119, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 4.9 percent is unincorporated county where a mass transit tax and a rural transportation authority also apply. The ceiling of 11.19 percent is at Red Sky Ranch Metropolitan District, on top of a fire protection district, a mass transit tax, a metropolitan district and a rural transportation authority.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08041", "county": "El Paso County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.0123, "combinedMin": 0.0513, "combinedMax": 0.0903, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.23 percent countywide. The floor of 5.13 percent is unincorporated county where a rural transportation authority also applies. The ceiling of 9.03 percent is at Manitou Springs, on top of a rural transportation authority.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08039", "county": "Elbert County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.01, "combinedMin": 0.039, "combinedMax": 0.079, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 3.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 7.9 percent is at Elizabeth.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08043", "county": "Fremont County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.025, "combinedMin": 0.054, "combinedMax": 0.087, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.5 percent countywide. The floor of 5.4 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.7 percent is at Canon City.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08045", "county": "Garfield County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.01, "combinedMin": 0.0415, "combinedMax": 0.1015, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 4.15 percent is unincorporated county where an early childhood district also applies. The ceiling of 10.15 percent is at Carbondale, on top of a fire protection district, a rural transportation authority and an early childhood district.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08047", "county": "Gilpin County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0, "combinedMin": 0.029, "combinedMax": 0.089, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 2.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.9 percent is at Black Hawk. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "08049", "county": "Grand County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.013, "combinedMin": 0.042, "combinedMax": 0.112, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.3 percent countywide. The floor of 4.2 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 11.2 percent is at Winter Park. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "08051", "county": "Gunnison County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.01, "combinedMin": 0.039, "combinedMax": 0.099, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 3.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.9 percent is at Mt Crested Butte, on top of a rural transportation authority. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "08053", "county": "Hinsdale County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.05, "combinedMin": 0.079, "combinedMax": 0.0915, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 5 percent countywide. The floor of 7.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.15 percent is at Lake City, on top of a fire protection district.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08055", "county": "Huerfano County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.03, "combinedMin": 0.059, "combinedMax": 0.099, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 3 percent countywide. The floor of 5.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.9 percent is at La Veta, on top of a fire protection district.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08057", "county": "Jackson County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.04, "combinedMin": 0.069, "combinedMax": 0.079, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 4 percent countywide. The floor of 6.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 7.9 percent is at Walden.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08059", "county": "Jefferson County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.005, "combinedMin": 0.045, "combinedMax": 0.0875, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.5 percent countywide. The floor of 4.5 percent is at Bow Mar, where the Regional Transportation District and the Scientific and Cultural Facilities District also apply. The ceiling of 8.75 percent is at Westminster, on top of the Regional Transportation District and the Scientific and Cultural Facilities District. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "08061", "county": "Kiowa County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0, "combinedMin": 0.029, "combinedMax": 0.049, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 2.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 4.9 percent is at Eads.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08063", "county": "Kit Carson County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0, "combinedMin": 0.029, "combinedMax": 0.059, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 2.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 5.9 percent is at Burlington.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08067", "county": "La Plata County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.03, "combinedMin": 0.059, "combinedMax": 0.099, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 3 percent countywide. The floor of 5.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.9 percent is at Bayfield, on top of a fire protection district.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08065", "county": "Lake County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.04, "combinedMin": 0.069, "combinedMax": 0.074, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 4 percent countywide. The floor of 6.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 7.4 percent is at Leadville.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08069", "county": "Larimer County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.0105, "combinedMin": 0.0395, "combinedMax": 0.0895, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.05 percent countywide. The floor of 3.95 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.95 percent is at Berthoud, on top of a fire protection district.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08071", "county": "Las Animas County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.015, "combinedMin": 0.044, "combinedMax": 0.084, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 4.4 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.4 percent is at Trinidad.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08073", "county": "Lincoln County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.02, "combinedMin": 0.049, "combinedMax": 0.079, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 4.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 7.9 percent is at Hugo.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08075", "county": "Logan County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.01, "combinedMin": 0.039, "combinedMax": 0.07, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 3.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 7 percent is at Sterling, on top of a rural transportation authority. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "08077", "county": "Mesa County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.02, "combinedMin": 0.0527, "combinedMax": 0.0866, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 5.27 percent is at Clifton, where a public safety improvement tax also applies. The ceiling of 8.66 percent is at Grand Junction, on top of a public safety improvement tax. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "08079", "county": "Mineral County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.026, "combinedMin": 0.055, "combinedMax": 0.095, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.6 percent countywide. The floor of 5.5 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.5 percent is at Creede.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08081", "county": "Moffat County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.02, "combinedMin": 0.049, "combinedMax": 0.089, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 4.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.9 percent is at Craig. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "08083", "county": "Montezuma County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0, "combinedMin": 0.033, "combinedMax": 0.0769, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 3.3 percent is unincorporated county where a health services district also applies. The ceiling of 7.69 percent is at Cortez, on top of a fire protection district and a health services district. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "08085", "county": "Montrose County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.01, "combinedMin": 0.0465, "combinedMax": 0.0865, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 4.65 percent is unincorporated county where a public safety improvement tax also applies. The ceiling of 8.65 percent is at Naturita, on top of a public safety improvement tax.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08087", "county": "Morgan County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0, "combinedMin": 0.029, "combinedMax": 0.079, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 2.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 7.9 percent is at Fort Morgan.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08089", "county": "Otero County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.01, "combinedMin": 0.039, "combinedMax": 0.089, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 3.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.9 percent is at La Junta, on top of a health services district.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08091", "county": "Ouray County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.0255, "combinedMin": 0.0545, "combinedMax": 0.0945, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.55 percent countywide. The floor of 5.45 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.45 percent is at Ouray.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08093", "county": "Park County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.01, "combinedMin": 0.039, "combinedMax": 0.089, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 3.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.9 percent is at Fairplay, on top of a health services district.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08095", "county": "Phillips County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.01, "combinedMin": 0.039, "combinedMax": 0.074, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 3.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 7.4 percent is at Haxtun.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08097", "county": "Pitkin County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.031, "combinedMin": 0.0715, "combinedMax": 0.1065, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 3.1 percent countywide. The floor of 7.15 percent is unincorporated county where a mass transit tax, a rural transportation authority and an early childhood district also apply. The ceiling of 10.65 percent is at Snowmass Village, on top of a mass transit tax, a rural transportation authority and an early childhood district. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "08099", "county": "Prowers County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.01, "combinedMin": 0.039, "combinedMax": 0.079, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 3.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 7.9 percent is at Holly.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08101", "county": "Pueblo County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.01, "combinedMin": 0.039, "combinedMax": 0.076, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 3.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 7.6 percent is at Pueblo. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "08103", "county": "Rio Blanco County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.036, "combinedMin": 0.065, "combinedMax": 0.065, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 3.6 percent countywide. Every location code the state publishes inside this county carries the same 6.5 percent total.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08105", "county": "Rio Grande County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.026, "combinedMin": 0.055, "combinedMax": 0.095, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.6 percent countywide. The floor of 5.5 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.5 percent is at Center.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08107", "county": "Routt County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.01, "combinedMin": 0.039, "combinedMax": 0.089, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 3.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.9 percent is at Hayden.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08109", "county": "Saguache County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.025, "combinedMin": 0.054, "combinedMax": 0.094, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.5 percent countywide. The floor of 5.4 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.4 percent is at Center.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08111", "county": "San Juan County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.065, "combinedMin": 0.094, "combinedMax": 0.104, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 6.5 percent countywide. The floor of 9.4 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 10.4 percent is at Silverton.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08113", "county": "San Miguel County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.01, "combinedMin": 0.039, "combinedMax": 0.0947, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 3.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.47 percent is at Mountain Village, on top of a rural transportation authority. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "08115", "county": "Sedgwick County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.03, "combinedMin": 0.059, "combinedMax": 0.082, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 3 percent countywide. The floor of 5.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.2 percent is at Julesburg.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08117", "county": "Summit County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.02, "combinedMin": 0.06375, "combinedMax": 0.10375, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6.375 percent is at Copper Mountain, where a mass transit tax and a multi jurisdictional housing authority also apply. The ceiling of 10.375 percent is at Silverthorne Unincorporated-Summit, on top of a mass transit tax, a metropolitan district and a multi jurisdictional housing authority.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08119", "county": "Teller County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.01, "combinedMin": 0.039, "combinedMax": 0.084, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 3.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.4 percent is at Woodland Park, on top of a health services district. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "08121", "county": "Washington County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0.015, "combinedMin": 0.044, "combinedMax": 0.069, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 4.4 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 6.9 percent is at Akron.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "08123", "county": "Weld County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0, "combinedMin": 0.029, "combinedMax": 0.084, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 2.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.4 percent is at Evans, on top of a fire protection district. That ceiling is set by a self collected home rule jurisdiction, which administers its own sales tax and can change it on a date the state file does not carry, so confirm it with the jurisdiction or the state lookup before charging it.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "08125", "county": "Yuma County", "state": "Colorado", "abbr": "CO", "levyLevel": "local", "stateRate": 0.029, "countyRate": 0, "combinedMin": 0.029, "combinedMax": 0.0665, "note": "Colorado charges 2.9 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 2.9 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 6.65 percent is at Yuma.", "lookupUrl": "https://salestaxlookup.colorado.gov/", "source": "Colorado Department of Revenue, DR 1002 Colorado Sales/Use Tax Rates combined with DR 0800 jurisdiction codes, Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx, edition effective July 1 2026 through December 31 2026, https://tax.colorado.gov/sites/tax/files/documents/Colorado_Jurisdiction_Codes_Rates_July-Dec2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "09110", "county": "Capitol Planning Region", "state": "Connecticut", "abbr": "CT", "levyLevel": "state-only", "stateRate": 0.0635, "countyRate": 0, "combinedMin": 0.0635, "combinedMax": 0.0635, "note": "Flat statewide rate with no local add-on anywhere in the state; certain luxury items (e.g., vehicles over $50,000, jewelry over $5,000) are taxed at a higher 7.75% rate.", "lookupUrl": "https://portal.ct.gov/drs", "source": "Connecticut Department of Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "09120", "county": "Greater Bridgeport Planning Region", "state": "Connecticut", "abbr": "CT", "levyLevel": "state-only", "stateRate": 0.0635, "countyRate": 0, "combinedMin": 0.0635, "combinedMax": 0.0635, "note": "Flat statewide rate with no local add-on anywhere in the state; certain luxury items (e.g., vehicles over $50,000, jewelry over $5,000) are taxed at a higher 7.75% rate.", "lookupUrl": "https://portal.ct.gov/drs", "source": "Connecticut Department of Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "09130", "county": "Lower Connecticut River Valley Planning Region", "state": "Connecticut", "abbr": "CT", "levyLevel": "state-only", "stateRate": 0.0635, "countyRate": 0, "combinedMin": 0.0635, "combinedMax": 0.0635, "note": "Flat statewide rate with no local add-on anywhere in the state; certain luxury items (e.g., vehicles over $50,000, jewelry over $5,000) are taxed at a higher 7.75% rate.", "lookupUrl": "https://portal.ct.gov/drs", "source": "Connecticut Department of Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "09140", "county": "Naugatuck Valley Planning Region", "state": "Connecticut", "abbr": "CT", "levyLevel": "state-only", "stateRate": 0.0635, "countyRate": 0, "combinedMin": 0.0635, "combinedMax": 0.0635, "note": "Flat statewide rate with no local add-on anywhere in the state; certain luxury items (e.g., vehicles over $50,000, jewelry over $5,000) are taxed at a higher 7.75% rate.", "lookupUrl": "https://portal.ct.gov/drs", "source": "Connecticut Department of Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "09150", "county": "Northeastern Connecticut Planning Region", "state": "Connecticut", "abbr": "CT", "levyLevel": "state-only", "stateRate": 0.0635, "countyRate": 0, "combinedMin": 0.0635, "combinedMax": 0.0635, "note": "Flat statewide rate with no local add-on anywhere in the state; certain luxury items (e.g., vehicles over $50,000, jewelry over $5,000) are taxed at a higher 7.75% rate.", "lookupUrl": "https://portal.ct.gov/drs", "source": "Connecticut Department of Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "09160", "county": "Northwest Hills Planning Region", "state": "Connecticut", "abbr": "CT", "levyLevel": "state-only", "stateRate": 0.0635, "countyRate": 0, "combinedMin": 0.0635, "combinedMax": 0.0635, "note": "Flat statewide rate with no local add-on anywhere in the state; certain luxury items (e.g., vehicles over $50,000, jewelry over $5,000) are taxed at a higher 7.75% rate.", "lookupUrl": "https://portal.ct.gov/drs", "source": "Connecticut Department of Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "09170", "county": "South Central Connecticut Planning Region", "state": "Connecticut", "abbr": "CT", "levyLevel": "state-only", "stateRate": 0.0635, "countyRate": 0, "combinedMin": 0.0635, "combinedMax": 0.0635, "note": "Flat statewide rate with no local add-on anywhere in the state; certain luxury items (e.g., vehicles over $50,000, jewelry over $5,000) are taxed at a higher 7.75% rate.", "lookupUrl": "https://portal.ct.gov/drs", "source": "Connecticut Department of Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "09180", "county": "Southeastern Connecticut Planning Region", "state": "Connecticut", "abbr": "CT", "levyLevel": "state-only", "stateRate": 0.0635, "countyRate": 0, "combinedMin": 0.0635, "combinedMax": 0.0635, "note": "Flat statewide rate with no local add-on anywhere in the state; certain luxury items (e.g., vehicles over $50,000, jewelry over $5,000) are taxed at a higher 7.75% rate.", "lookupUrl": "https://portal.ct.gov/drs", "source": "Connecticut Department of Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "09190", "county": "Western Connecticut Planning Region", "state": "Connecticut", "abbr": "CT", "levyLevel": "state-only", "stateRate": 0.0635, "countyRate": 0, "combinedMin": 0.0635, "combinedMax": 0.0635, "note": "Flat statewide rate with no local add-on anywhere in the state; certain luxury items (e.g., vehicles over $50,000, jewelry over $5,000) are taxed at a higher 7.75% rate.", "lookupUrl": "https://portal.ct.gov/drs", "source": "Connecticut Department of Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "10001", "county": "Kent County", "state": "Delaware", "abbr": "DE", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No sales or use tax of any kind on retail purchases; the state instead relies on a gross receipts tax imposed on businesses.", "lookupUrl": "https://revenue.delaware.gov/", "source": "Delaware Division of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "10003", "county": "New Castle County", "state": "Delaware", "abbr": "DE", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No sales or use tax of any kind on retail purchases; the state instead relies on a gross receipts tax imposed on businesses.", "lookupUrl": "https://revenue.delaware.gov/", "source": "Delaware Division of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "10005", "county": "Sussex County", "state": "Delaware", "abbr": "DE", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No sales or use tax of any kind on retail purchases; the state instead relies on a gross receipts tax imposed on businesses.", "lookupUrl": "https://revenue.delaware.gov/", "source": "Delaware Division of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "11001", "county": "District of Columbia", "state": "District of Columbia", "abbr": "DC", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "General rate is 6%, but restaurant meals and alcohol for immediate consumption are taxed at 10% and hotel stays at roughly 14.95%.", "lookupUrl": "https://otr.cfo.dc.gov/", "source": "DC Office of Tax and Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "12001", "county": "Alachua County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Alachua County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12003", "county": "Baker County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Baker County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12005", "county": "Bay County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Bay County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12007", "county": "Bradford County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Bradford County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12009", "county": "Brevard County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Brevard County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12011", "county": "Broward County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Broward County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12013", "county": "Calhoun County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Calhoun County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12015", "county": "Charlotte County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Charlotte County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12017", "county": "Citrus County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Florida's state rate is 6 percent and the Department of Revenue's 2026 DR-15DSS lists Citrus County under \"None\", meaning the county levies no discretionary sales surtax, so the combined rate is 6 percent at every address in the county. Florida cities and special districts cannot levy a general sales tax of their own, so nothing stacks on top of the state rate here. A county may adopt a surtax later and new rates take effect January 1.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12019", "county": "Clay County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Clay County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12021", "county": "Collier County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Florida's state rate is 6 percent and the Department of Revenue's 2026 DR-15DSS lists Collier County under \"None\", meaning the county levies no discretionary sales surtax, so the combined rate is 6 percent at every address in the county. Florida cities and special districts cannot levy a general sales tax of their own, so nothing stacks on top of the state rate here. A county may adopt a surtax later and new rates take effect January 1.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12023", "county": "Columbia County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Columbia County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12027", "county": "DeSoto County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and DeSoto County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12029", "county": "Dixie County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Dixie County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12031", "county": "Duval County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Duval County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 3 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12033", "county": "Escambia County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Escambia County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12035", "county": "Flagler County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Flagler County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12037", "county": "Franklin County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Franklin County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12039", "county": "Gadsden County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Gadsden County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12041", "county": "Gilchrist County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Gilchrist County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12043", "county": "Glades County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Glades County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12045", "county": "Gulf County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Gulf County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12047", "county": "Hamilton County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Florida's state rate is 6 percent and Hamilton County levies a discretionary sales surtax of 2 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 2 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12049", "county": "Hardee County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Hardee County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12051", "county": "Hendry County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Hendry County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12053", "county": "Hernando County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.005, "combinedMin": 0.065, "combinedMax": 0.065, "note": "Florida's state rate is 6 percent and Hernando County levies a discretionary sales surtax of 0.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12055", "county": "Highlands County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Highlands County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12057", "county": "Hillsborough County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Hillsborough County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 3 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12059", "county": "Holmes County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Holmes County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12061", "county": "Indian River County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Indian River County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12063", "county": "Jackson County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Jackson County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price. For 2026 the form extends the county's 1 percent small county surtax, now with no expiration date, alongside a 0.5 percent school capital outlay surtax that runs to the end of 2035.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12065", "county": "Jefferson County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Jefferson County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12067", "county": "Lafayette County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Lafayette County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12069", "county": "Lake County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Lake County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12071", "county": "Lee County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.005, "combinedMin": 0.065, "combinedMax": 0.065, "note": "Florida's state rate is 6 percent and Lee County levies a discretionary sales surtax of 0.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12073", "county": "Leon County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Leon County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12075", "county": "Levy County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Levy County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12077", "county": "Liberty County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Liberty County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12079", "county": "Madison County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Madison County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12081", "county": "Manatee County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Manatee County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12083", "county": "Marion County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Marion County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12085", "county": "Martin County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.005, "combinedMin": 0.065, "combinedMax": 0.065, "note": "Florida's state rate is 6 percent and Martin County levies a discretionary sales surtax of 0.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price. The rate dropped for 2026 because the county's 0.5 percent school capital outlay surtax expired on December 31, 2025, leaving only the 0.5 percent local government infrastructure surtax that runs to the end of 2034.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12086", "county": "Miami-Dade County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Miami-Dade County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12087", "county": "Monroe County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Monroe County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12089", "county": "Nassau County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Nassau County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12091", "county": "Okaloosa County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Okaloosa County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12093", "county": "Okeechobee County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Okeechobee County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12095", "county": "Orange County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.005, "combinedMin": 0.065, "combinedMax": 0.065, "note": "Florida's state rate is 6 percent and Orange County levies a discretionary sales surtax of 0.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12097", "county": "Osceola County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Osceola County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12099", "county": "Palm Beach County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.005, "combinedMin": 0.065, "combinedMax": 0.065, "note": "Florida's state rate is 6 percent and Palm Beach County levies a discretionary sales surtax of 0.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price. The rate dropped for 2026 because the county's 1 percent local government infrastructure surtax was repealed effective December 31, 2025 and a new 0.5 percent school capital outlay surtax began January 1, 2026.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12101", "county": "Pasco County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Pasco County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12103", "county": "Pinellas County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Pinellas County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12105", "county": "Polk County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Polk County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12107", "county": "Putnam County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Putnam County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12113", "county": "Santa Rosa County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Santa Rosa County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12115", "county": "Sarasota County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Sarasota County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12117", "county": "Seminole County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Seminole County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12109", "county": "St. Johns County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.005, "combinedMin": 0.065, "combinedMax": 0.065, "note": "Florida's state rate is 6 percent and St. Johns County levies a discretionary sales surtax of 0.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12111", "county": "St. Lucie County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and St. Lucie County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12119", "county": "Sumter County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Sumter County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12121", "county": "Suwannee County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Suwannee County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12123", "county": "Taylor County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Taylor County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12125", "county": "Union County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Union County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12127", "county": "Volusia County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.005, "combinedMin": 0.065, "combinedMax": 0.065, "note": "Florida's state rate is 6 percent and Volusia County levies a discretionary sales surtax of 0.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12129", "county": "Wakulla County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Wakulla County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12131", "county": "Walton County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Florida's state rate is 6 percent and Walton County levies a discretionary sales surtax of 1 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "12133", "county": "Washington County", "state": "Florida", "abbr": "FL", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Florida's state rate is 6 percent and Washington County levies a discretionary sales surtax of 1.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The 1.5 percent is the total of 2 separate surtaxes the county levies at once, each with its own purpose and expiration date, and the form lists the total as the rate a dealer collects. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price.", "lookupUrl": "https://pointmatch.floridarevenue.com/Default.aspx", "source": "Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13001", "county": "Appling County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Appling County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13003", "county": "Atkinson County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Atkinson County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13005", "county": "Bacon County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Bacon County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13007", "county": "Baker County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Baker County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13009", "county": "Baldwin County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Baldwin County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13011", "county": "Banks County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Banks County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a second transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13013", "county": "Barrow County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Barrow County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13015", "county": "Bartow County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Bartow County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13017", "county": "Ben Hill County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Ben Hill County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13019", "county": "Berrien County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Berrien County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13021", "county": "Bibb County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Bibb County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a further local tax the chart lists only as other, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13023", "county": "Bleckley County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Bleckley County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13025", "county": "Brantley County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Brantley County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13027", "county": "Brooks County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Brooks County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13029", "county": "Bryan County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Bryan County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a second transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13031", "county": "Bulloch County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Bulloch County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a second transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13033", "county": "Burke County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Burke County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13035", "county": "Butts County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Butts County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13037", "county": "Calhoun County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Calhoun County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13039", "county": "Camden County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Camden County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13043", "county": "Candler County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Candler County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13045", "county": "Carroll County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Carroll County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13047", "county": "Catoosa County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Catoosa County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13049", "county": "Charlton County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Charlton County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own. The Department's next quarterly chart moves this county to 8 percent on October 1, 2026.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13051", "county": "Chatham County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Chatham County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13053", "county": "Chattahoochee County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Chattahoochee County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13055", "county": "Chattooga County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Chattooga County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a second transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13057", "county": "Cherokee County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Cherokee County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13059", "county": "Clarke County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Clarke County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13061", "county": "Clay County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Clay County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13063", "county": "Clayton County", "state": "Georgia", "abbr": "GA", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Clayton County levies 4 percent at every address in the county through the MARTA transit tax, a local option sales tax, an education SPLOST and a special purpose SPLOST, for a combined 8 percent in most of the county. The part of the City of College Park that lies in Clayton County carries a further 1 percent that the chart lists only as other, taking those addresses to 9 percent. The county line is not the tax boundary here, so a College Park address has to be checked separately.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13065", "county": "Clinch County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Clinch County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13067", "county": "Cobb County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Georgia's state sales and use tax is 4 percent and Cobb County adds 2 percent of local tax, so the combined rate is 6 percent at every address in the county. The local part is an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13069", "county": "Coffee County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Coffee County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13071", "county": "Colquitt County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Colquitt County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a second transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13073", "county": "Columbia County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Columbia County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13075", "county": "Cook County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Cook County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13077", "county": "Coweta County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Coweta County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13079", "county": "Crawford County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Crawford County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13081", "county": "Crisp County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Crisp County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13083", "county": "Dade County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Dade County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13085", "county": "Dawson County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Dawson County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13087", "county": "Decatur County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Decatur County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a second transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13089", "county": "DeKalb County", "state": "Georgia", "abbr": "GA", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.08, "combinedMax": 0.089, "note": "Georgia's state sales and use tax is 4 percent, and 3 percent of DeKalb County tax applies at every address in the county through the MARTA transit tax, an education SPLOST and the equalized homestead option sales tax. Outside the City of Atlanta the county adds a 1 percent SPLOST for a combined 8 percent, while the DeKalb part of Atlanta instead carries the city's municipal option sales tax, an extra local MARTA levy and a city TSPLOST for 8.9 percent. The county line is not the tax boundary here, so an address inside Atlanta pays a different rate from one outside it.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13091", "county": "Dodge County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Dodge County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13093", "county": "Dooly County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Dooly County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13095", "county": "Dougherty County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Dougherty County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own. The Department's next quarterly chart moves this county to 9 percent on October 1, 2026.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13097", "county": "Douglas County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Douglas County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13099", "county": "Early County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Early County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13101", "county": "Echols County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Echols County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13103", "county": "Effingham County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Effingham County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13105", "county": "Elbert County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Elbert County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a second transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13107", "county": "Emanuel County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Emanuel County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13109", "county": "Evans County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Evans County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13111", "county": "Fannin County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Fannin County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13113", "county": "Fayette County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Fayette County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13115", "county": "Floyd County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Floyd County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13117", "county": "Forsyth County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Forsyth County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13119", "county": "Franklin County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Franklin County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13121", "county": "Fulton County", "state": "Georgia", "abbr": "GA", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.0775, "combinedMax": 0.089, "note": "Georgia's state sales and use tax is 4 percent, and 3 percent of Fulton County tax applies at every address in the county through the MARTA transit tax, a local option sales tax and an education SPLOST. Above that the rate splits by city: most of the county adds a 0.75 percent Fulton TSPLOST for 7.75 percent, Hapeville, College Park and East Point reach 8.75 percent, and the Fulton part of the City of Atlanta reaches 8.9 percent because Atlanta adds a municipal option sales tax, an extra local MARTA levy and a city TSPLOST. One carve out sits outside the range above: the Department lists jurisdiction 803, Fulton (Cent. Yards), at 3.9 percent because the 4 percent state tax is not included there, and a fifth special jurisdiction, 805 Fulton (S. Downtn), joins it at the same 3.9 percent on October 1, 2026.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13123", "county": "Gilmer County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Gilmer County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13125", "county": "Glascock County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Glascock County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13127", "county": "Glynn County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Glynn County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13129", "county": "Gordon County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Gordon County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13131", "county": "Grady County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Grady County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13133", "county": "Greene County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Greene County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13135", "county": "Gwinnett County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Georgia's state sales and use tax is 4 percent and Gwinnett County adds 2 percent of local tax, so the combined rate is 6 percent at every address in the county. The local part is an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13137", "county": "Habersham County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Habersham County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13139", "county": "Hall County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Hall County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13141", "county": "Hancock County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Hancock County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13143", "county": "Haralson County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Haralson County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13145", "county": "Harris County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Harris County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13147", "county": "Hart County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Hart County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13149", "county": "Heard County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Heard County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own. The Department's next quarterly chart moves this county to 8 percent on October 1, 2026.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13151", "county": "Henry County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Henry County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13153", "county": "Houston County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Houston County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own. The Department's next quarterly chart moves this county to 8 percent on October 1, 2026.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13155", "county": "Irwin County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Irwin County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13157", "county": "Jackson County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Jackson County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13159", "county": "Jasper County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Jasper County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13161", "county": "Jeff Davis County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Jeff Davis County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13163", "county": "Jefferson County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Jefferson County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13165", "county": "Jenkins County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Jenkins County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own. The Department's next quarterly chart moves this county to 9 percent on October 1, 2026.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13167", "county": "Johnson County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Johnson County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13169", "county": "Jones County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Jones County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13171", "county": "Lamar County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Lamar County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a second transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13173", "county": "Lanier County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Lanier County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13175", "county": "Laurens County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Laurens County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13177", "county": "Lee County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Lee County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13179", "county": "Liberty County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Liberty County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a second transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13181", "county": "Lincoln County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Lincoln County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13183", "county": "Long County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Long County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a second transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13185", "county": "Lowndes County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Lowndes County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13187", "county": "Lumpkin County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Lumpkin County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13193", "county": "Macon County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Macon County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13195", "county": "Madison County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Madison County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13197", "county": "Marion County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Marion County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13189", "county": "McDuffie County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and McDuffie County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13191", "county": "McIntosh County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and McIntosh County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13199", "county": "Meriwether County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Meriwether County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13201", "county": "Miller County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Miller County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a second transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13205", "county": "Mitchell County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Mitchell County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13207", "county": "Monroe County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Monroe County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own. The Department's next quarterly chart moves this county to 9 percent on October 1, 2026.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13209", "county": "Montgomery County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Montgomery County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13211", "county": "Morgan County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Morgan County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13213", "county": "Murray County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Murray County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a second transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13215", "county": "Muscogee County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Muscogee County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a further local tax the chart lists only as other and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13217", "county": "Newton County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Newton County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13219", "county": "Oconee County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Oconee County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13221", "county": "Oglethorpe County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Oglethorpe County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a second transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13223", "county": "Paulding County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Paulding County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13225", "county": "Peach County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Peach County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a second transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13227", "county": "Pickens County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Pickens County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13229", "county": "Pierce County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Pierce County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13231", "county": "Pike County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Pike County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13233", "county": "Polk County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Polk County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13235", "county": "Pulaski County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Pulaski County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13237", "county": "Putnam County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Putnam County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13239", "county": "Quitman County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Quitman County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13241", "county": "Rabun County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Rabun County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13243", "county": "Randolph County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Randolph County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13245", "county": "Richmond County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.045, "combinedMin": 0.085, "combinedMax": 0.085, "note": "Georgia's state sales and use tax is 4 percent and Richmond County adds 4.5 percent of local tax, so the combined rate is 8.5 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a further local tax the chart lists only as other and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own. The Department's next quarterly chart moves this county to 9 percent on October 1, 2026.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13247", "county": "Rockdale County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Rockdale County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is an education SPLOST, a homestead option sales tax and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13249", "county": "Schley County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Schley County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13251", "county": "Screven County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Screven County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13253", "county": "Seminole County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Seminole County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13255", "county": "Spalding County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Spalding County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13257", "county": "Stephens County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Stephens County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13259", "county": "Stewart County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Stewart County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13261", "county": "Sumter County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Sumter County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13263", "county": "Talbot County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Talbot County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13265", "county": "Taliaferro County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Taliaferro County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13267", "county": "Tattnall County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Tattnall County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own. The Department's next quarterly chart moves this county to 9 percent on October 1, 2026.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13269", "county": "Taylor County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Taylor County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13271", "county": "Telfair County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Telfair County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13273", "county": "Terrell County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Terrell County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13275", "county": "Thomas County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Thomas County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13277", "county": "Tift County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Tift County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13279", "county": "Toombs County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Toombs County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13281", "county": "Towns County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Towns County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a further local tax the chart lists only as other, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own. The Department's next quarterly chart moves this county to 7 percent on October 1, 2026.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13283", "county": "Treutlen County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Treutlen County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13285", "county": "Troup County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Troup County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13287", "county": "Turner County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Turner County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13289", "county": "Twiggs County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Twiggs County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13291", "county": "Union County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Union County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13293", "county": "Upson County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Upson County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a second transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13295", "county": "Walker County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Walker County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13297", "county": "Walton County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Walton County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13299", "county": "Ware County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Ware County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13301", "county": "Warren County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Warren County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13303", "county": "Washington County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Washington County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13305", "county": "Wayne County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Wayne County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13307", "county": "Webster County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Webster County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13309", "county": "Wheeler County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Wheeler County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13311", "county": "White County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and White County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13313", "county": "Whitfield County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Whitfield County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13315", "county": "Wilcox County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Wilcox County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own. The Department's next quarterly chart moves this county to 9 percent on October 1, 2026.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13317", "county": "Wilkes County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.05, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Georgia's state sales and use tax is 4 percent and Wilkes County adds 5 percent of local tax, so the combined rate is 9 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST, a transportation SPLOST and a property tax relief sales tax, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13319", "county": "Wilkinson County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Georgia's state sales and use tax is 4 percent and Wilkinson County adds 3 percent of local tax, so the combined rate is 7 percent at every address in the county. The local part is a local option sales tax, an education SPLOST and a special purpose SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "13321", "county": "Worth County", "state": "Georgia", "abbr": "GA", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Georgia's state sales and use tax is 4 percent and Worth County adds 4 percent of local tax, so the combined rate is 8 percent at every address in the county. The local part is a local option sales tax, an education SPLOST, a special purpose SPLOST and a second transportation SPLOST, each imposed on a special district that is the county itself after a countywide referendum, so the county line is the tax boundary here and no city in the county levies a general sales tax of its own.", "lookupUrl": "https://dor.georgia.gov/sales-tax-rates-general", "source": "Georgia Department of Revenue, Georgia Sales and Use Tax Rate Chart, effective July 1, 2026 through September 30, 2026 (2026 Q3), https://dor.georgia.gov/document/document/general-rate-chart-effective-july-1-2026-through-september-30-2026pdf/download", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "15001", "county": "Hawaii County", "state": "Hawaii", "abbr": "HI", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.005, "combinedMin": 0.045, "combinedMax": 0.045, "note": "Hawaii has no sales tax. It levies a general excise tax, the GET, on the business rather than on the buyer, and it reaches much further than a typical sales tax: services, professional fees, commissions, rent and wholesale activity are all taxable, and the business owes the tax whether or not it charges a customer for it. The state rate on retail sales and services is 4 percent, and the County of Hawaii adds a 0.5 percent county surcharge that runs from January 1 2020 to December 31 2030, so the statutory rate is 4.5 percent across the island of Hawaii. The county first adopted the surcharge at 0.25 percent for calendar year 2019, which is why older Hawaii County figures show 4.25 percent and a 4.4386 percent pass-on rate. A receipt in this county may show 4.712 percent rather than 4.5 percent. That is the department's maximum pass-on rate, not a second tax. Because the GET is charged on the business's gross receipts including any GET it collects from customers, 4.712 percent is what a business must add to a price to recover a 4.5 percent liability in full, and consumer protection law bars it from charging more. Gross income under a written contract entered into before June 30 2018 that does not provide for passing on increased taxes is not subject to the county surcharge, under section 237-8.6(c) of the Hawaii Revised Statutes. The surcharge applies only to activities taxed at the 4 percent rate, not to the 0.5 percent wholesale rate or the 0.15 percent rate on insurance commissions. Hawaii has no city, town or special district sales taxes, so the county line is the whole story and the rate does not vary by address inside the county.", "lookupUrl": "https://tax.hawaii.gov/geninfo/countysurcharge/", "source": "Hawaii Department of Taxation, County Surcharge on General Excise and Use Tax, page last updated January 9 2024, https://tax.hawaii.gov/geninfo/countysurcharge/, with its Table of Maximum General Excise Tax Pass-On Rates, updated September 2023, https://files.hawaii.gov/tax/geninfo/info/table-of-maximum-ge-pass-on-rates_sep2023.pdf, cross checked against the department's General Excise Tax (GET) Information page, last updated January 14 2026, https://tax.hawaii.gov/geninfo/get/, and Tax Facts 37-1, General Excise Tax (GET), revised May 2025, https://files.hawaii.gov/tax/legal/taxfacts/tf2025-37-1.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "15003", "county": "Honolulu County", "state": "Hawaii", "abbr": "HI", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.005, "combinedMin": 0.045, "combinedMax": 0.045, "note": "Hawaii has no sales tax. It levies a general excise tax, the GET, on the business rather than on the buyer, and it reaches much further than a typical sales tax: services, professional fees, commissions, rent and wholesale activity are all taxable, and the business owes the tax whether or not it charges a customer for it. The state rate on retail sales and services is 4 percent, and the City and County of Honolulu, a single government covering the whole island of Oahu, adds a 0.5 percent county surcharge that runs from January 1 2007 to December 31 2030, so the statutory rate is 4.5 percent everywhere on Oahu. A receipt in this county may show 4.712 percent rather than 4.5 percent. That is the department's maximum pass-on rate, not a second tax. Because the GET is charged on the business's gross receipts including any GET it collects from customers, 4.712 percent is what a business must add to a price to recover a 4.5 percent liability in full, and consumer protection law bars it from charging more. The surcharge applies only to activities taxed at the 4 percent rate, not to the 0.5 percent wholesale rate or the 0.15 percent rate on insurance commissions. Hawaii has no city, town or special district sales taxes, so the county line is the whole story and the rate does not vary by address inside the county.", "lookupUrl": "https://tax.hawaii.gov/geninfo/countysurcharge/", "source": "Hawaii Department of Taxation, County Surcharge on General Excise and Use Tax, page last updated January 9 2024, https://tax.hawaii.gov/geninfo/countysurcharge/, with its Table of Maximum General Excise Tax Pass-On Rates, updated September 2023, https://files.hawaii.gov/tax/geninfo/info/table-of-maximum-ge-pass-on-rates_sep2023.pdf, cross checked against the department's General Excise Tax (GET) Information page, last updated January 14 2026, https://tax.hawaii.gov/geninfo/get/, and Tax Facts 37-1, General Excise Tax (GET), revised May 2025, https://files.hawaii.gov/tax/legal/taxfacts/tf2025-37-1.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "15007", "county": "Kauai County", "state": "Hawaii", "abbr": "HI", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.005, "combinedMin": 0.045, "combinedMax": 0.045, "note": "Hawaii has no sales tax. It levies a general excise tax, the GET, on the business rather than on the buyer, and it reaches much further than a typical sales tax: services, professional fees, commissions, rent and wholesale activity are all taxable, and the business owes the tax whether or not it charges a customer for it. The state rate on retail sales and services is 4 percent, and the County of Kauai adds a 0.5 percent county surcharge that runs from January 1 2019 to December 31 2030, so the statutory rate is 4.5 percent across the county. A receipt in this county may show 4.712 percent rather than 4.5 percent. That is the department's maximum pass-on rate, not a second tax. Because the GET is charged on the business's gross receipts including any GET it collects from customers, 4.712 percent is what a business must add to a price to recover a 4.5 percent liability in full, and consumer protection law bars it from charging more. Gross income under a written contract entered into before June 30 2018 that does not provide for passing on increased taxes is not subject to the county surcharge, under section 237-8.6(c) of the Hawaii Revised Statutes. The surcharge applies only to activities taxed at the 4 percent rate, not to the 0.5 percent wholesale rate or the 0.15 percent rate on insurance commissions. Hawaii has no city, town or special district sales taxes, so the county line is the whole story and the rate does not vary by address inside the county.", "lookupUrl": "https://tax.hawaii.gov/geninfo/countysurcharge/", "source": "Hawaii Department of Taxation, County Surcharge on General Excise and Use Tax, page last updated January 9 2024, https://tax.hawaii.gov/geninfo/countysurcharge/, with its Table of Maximum General Excise Tax Pass-On Rates, updated September 2023, https://files.hawaii.gov/tax/geninfo/info/table-of-maximum-ge-pass-on-rates_sep2023.pdf, cross checked against the department's General Excise Tax (GET) Information page, last updated January 14 2026, https://tax.hawaii.gov/geninfo/get/, and Tax Facts 37-1, General Excise Tax (GET), revised May 2025, https://files.hawaii.gov/tax/legal/taxfacts/tf2025-37-1.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "15009", "county": "Maui County", "state": "Hawaii", "abbr": "HI", "levyLevel": "county", "stateRate": 0.04, "countyRate": 0.005, "combinedMin": 0.045, "combinedMax": 0.045, "note": "Hawaii has no sales tax. It levies a general excise tax, the GET, on the business rather than on the buyer, and it reaches much further than a typical sales tax: services, professional fees, commissions, rent and wholesale activity are all taxable, and the business owes the tax whether or not it charges a customer for it. The state rate on retail sales and services is 4 percent, and the County of Maui adds a 0.5 percent county surcharge that runs from January 1 2024 to December 31 2030, the newest of the four, so the statutory rate is 4.5 percent across Maui, Molokai and Lanai. A receipt in this county may show 4.712 percent rather than 4.5 percent. That is the department's maximum pass-on rate, not a second tax. Because the GET is charged on the business's gross receipts including any GET it collects from customers, 4.712 percent is what a business must add to a price to recover a 4.5 percent liability in full, and consumer protection law bars it from charging more. Gross income under a written contract entered into before June 30 2023 that does not provide for passing on increased taxes is not subject to the county surcharge, under section 237-8.6(c) of the Hawaii Revised Statutes. The surcharge applies only to activities taxed at the 4 percent rate, not to the 0.5 percent wholesale rate or the 0.15 percent rate on insurance commissions. Hawaii has no city, town or special district sales taxes, so the county line is the whole story and the rate does not vary by address inside the county.", "lookupUrl": "https://tax.hawaii.gov/geninfo/countysurcharge/", "source": "Hawaii Department of Taxation, County Surcharge on General Excise and Use Tax, page last updated January 9 2024, https://tax.hawaii.gov/geninfo/countysurcharge/, with its Table of Maximum General Excise Tax Pass-On Rates, updated September 2023, https://files.hawaii.gov/tax/geninfo/info/table-of-maximum-ge-pass-on-rates_sep2023.pdf, cross checked against the department's General Excise Tax (GET) Information page, last updated January 14 2026, https://tax.hawaii.gov/geninfo/get/, and Tax Facts 37-1, General Excise Tax (GET), revised May 2025, https://files.hawaii.gov/tax/legal/taxfacts/tf2025-37-1.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "16001", "county": "Ada County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Ada County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Boise and the surrounding area sit in the Greater Boise Auditorium District, which charges 5 percent on short term lodging only. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16003", "county": "Adams County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Adams County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Part of Adams County sits in the Mountain Community Center District, which has charged 5 percent on short term lodging since June 1, 2026. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16005", "county": "Bannock County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.08, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. 1 city in Bannock County levies a local option tax. Lava Hot Springs charges 2 percent on each retail sale, exempting groceries, building materials and motor vehicles, so general merchandise runs from 6 percent elsewhere in the county to 8 percent in Lava Hot Springs. The town also charges 5 percent on hotel, motel and camping space occupancy and 3 percent on liquor by the drink, which are separate taxes on lodging and drink and are not in the range above. Voters raised those two rates in November 2024 but rejected a proposed increase of the retail rate from 2 percent to 4 percent, so the retail rate is unchanged. Pocatello and Chubbuck sit in the Pocatello-Chubbuck Auditorium District, which charges 5 percent on short term lodging only. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026); city rates read from each city's own ordinance or official local option tax page, because the Tax Commission does not administer or publish resort city rates and directs the public to contact the city: Lava Hot Springs Ordinance 2024-005 amending City Code 3-3-3 (https://www.lavahotspringscity.com/forms)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16007", "county": "Bear Lake County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Bear Lake County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16009", "county": "Benewah County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Benewah County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16011", "county": "Bingham County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Bingham County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16013", "county": "Blaine County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.09, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. 4 cities in Blaine County levy a local option tax. Sun Valley charges 3 percent on \"All Other Retail Sales\" and Ketchum charges 2 percent on other retail sales including building materials, so general merchandise runs to 9 percent in Sun Valley and 8 percent in Ketchum against 6 percent in the unincorporated county. Hailey and Bellevue are on the Tax Commission's list but tax no general merchandise at all: Hailey levies only on hotel rooms and rental vehicles at 6 percent, alcohol by the drink at 2 percent and restaurant food at 1 percent, and Bellevue levies only a 3 percent hotel and motel room occupancy charge. Sun Valley also charges 4 percent on lodging, food and beverage, alcohol by the drink, recreation memberships, equipment rentals and event admissions and 2 percent on building materials and ski passes, and Ketchum charges 3 percent on rooms and on liquor by the drink. Those are separate category taxes on lodging and meals and are not in the range above. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026); city rates read from each city's own ordinance or official local option tax page, because the Tax Commission does not administer or publish resort city rates and directs the public to contact the city: Sun Valley Local Option Tax (https://sunvalleyidaho.gov/optiontax); Ketchum Local Option Tax (https://ketchumidaho.gov/207/Local-Option-Tax-LOT); Hailey non-property tax permit application revised January 8, 2026 (https://haileycityhall.org/wp-content/uploads/2026/01/Non-Property-Tax-Permit-Application-2026.pdf); Bellevue Ordinance 2022-04 (https://bellevueidaho.gov/wp-content/uploads/2025/02/ordinance_2022-04_effective_july_1_2022.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16015", "county": "Boise County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. 1 city in Boise County levies a local option tax, and it does not reach general merchandise. Crouch charges 3 percent on short term lodging, 2 percent on liquor by the drink and 2 percent on prepared food, and nothing on ordinary retail, so a shirt or a hardware item is taxed at 6 percent at every address in the county. Crouch's ordinance took effect January 1, 2022 and runs ten years. Lodging and meals taxes are different taxes and are not included in these figures. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026); city rates read from each city's own ordinance or official local option tax page, because the Tax Commission does not administer or publish resort city rates and directs the public to contact the city: Crouch Ordinance 2021-02 (https://cityofcrouch.org/wp-content/uploads/2021-02-Ordinance-LOT.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16017", "county": "Bonner County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. 2 cities in Bonner County are on the Tax Commission's list, and only one of them taxes general merchandise. Ponderay adds 1 percent to sales of property subject to the Idaho Sales Tax Act, excluding purchases over $999.99, effective January 1, 2026 and running to December 31, 2035, so the combined rate runs from 6 percent elsewhere in the county to 7 percent in Ponderay. Ponderay also levies a 10 percent hotel and motel room occupancy tax, and Sandpoint levies 14 percent on short term lodging and nothing else. Sandpoint's city code still prints a 1 percent tax on all sales subject to Idaho sales tax, but the same chapter limits it to five years from January 1, 2016, so it lapsed on January 1, 2021 and renewal measures failed in 2021 and 2024. Lodging taxes are a different tax and are not included in these figures. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026); city rates read from each city's own ordinance or official local option tax page, because the Tax Commission does not administer or publish resort city rates and directs the public to contact the city: Ponderay Ordinance 150R (https://cityofponderay.org/wp-content/uploads/2025/12/ORD-No.-150R-Local-Option-Sales-Tax-Amend_Official.pdf); Sandpoint City Code title 3 chapters 10 and 13 (https://library.municode.com/id/sandpoint/codes/code_of_ordinances?nodeId=TIT3BULIRE_CH13NOTA)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16019", "county": "Bonneville County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. 2 cities in Bonneville County are on the Tax Commission's list and only one reaches general merchandise. Swan Valley adds 1 percent to all sales subject to the Idaho Sales Tax Act that are not lodging or liquor by the drink, effective January 1, 2022, so the combined rate runs from 6 percent elsewhere in the county to 7 percent in Swan Valley. Irwin levies only a 3 percent room occupancy charge on short term rentals and taxes no merchandise at all. Idaho Falls sits in the Idaho Falls Auditorium District, which charges 5 percent on short term lodging. Lodging taxes are a different tax and are not included in these figures. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026); city rates read from each city's own ordinance or official local option tax page, because the Tax Commission does not administer or publish resort city rates and directs the public to contact the city: Swan Valley Ordinance 89 information packet (https://www.cityofswanvalley.com/wp-content/uploads/2021/12/Business-Ord-89-Information-Packet.pdf); Irwin Ordinance 122 room tax instructions and return form (https://www.cityofirwin.com/forms.php)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16021", "county": "Boundary County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. 1 city in Boundary County levies a local option tax. Bonners Ferry adds 1 percent to all goods subject to Idaho sales tax sold inside the city, so the combined rate runs from 6 percent in the unincorporated county to 7 percent in town. The city's Ordinance 609 exempts any single transaction of $1,000 or more from its 1 percent, so a large purchase in Bonners Ferry carries only the 6 percent state rate. That tax took effect July 1, 2023 and expires December 31, 2033. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026); city rates read from each city's own ordinance or official local option tax page, because the Tax Commission does not administer or publish resort city rates and directs the public to contact the city: Bonners Ferry Local Option Tax, Ordinance 609 (https://www.bonnersferry.id.gov/193/Local-Option-Tax)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16023", "county": "Butte County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Butte County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16025", "county": "Camas County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Camas County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16027", "county": "Canyon County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Canyon County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Nampa sits in the Nampa Auditorium District, which has charged 5 percent on short term lodging since April 1, 2026. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16029", "county": "Caribou County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Caribou County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16031", "county": "Cassia County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Cassia County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16033", "county": "Clark County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Clark County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16035", "county": "Clearwater County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Clearwater County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16037", "county": "Custer County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.085, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. 2 cities in Custer County are on the Tax Commission's list and only one reaches general merchandise. Stanley charges 2.5 percent on all sales taxable under the Idaho sales tax act, and the city's own page gives the example of an extra 50 cents on a $20 shirt, so the combined rate runs from 6 percent elsewhere in the county to 8.5 percent inside Stanley. Stanley is a town of about 100 people, so that 8.5 percent ceiling applies to a very small part of the county. Mackay levies four separate 3 percent taxes, on lodging, liquor by the drink, restaurant food and recreational equipment rental, and its own remittance form says the items it taxes do not include everything the state taxes, so ordinary merchandise in Mackay carries only the 6 percent state rate. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026); city rates read from each city's own ordinance or official local option tax page, because the Tax Commission does not administer or publish resort city rates and directs the public to contact the city: Stanley Municipal Code 3.04 and city option tax page (https://www.cityofstanleyid.gov/option-tax); Mackay Ordinance 450 (https://mackayidaho-city.com/__static/5c533c3b25a1462babf2aa77b7218400/ordinance-450-local-option-tax.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16039", "county": "Elmore County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Elmore County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16041", "county": "Franklin County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Franklin County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16043", "county": "Fremont County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Fremont County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16045", "county": "Gem County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Gem County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16047", "county": "Gooding County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Gooding County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16049", "county": "Idaho County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. 1 city in Idaho County levies a local option tax. Riggins charges 2 percent on lodging occupancy and on liquor by the drink and prepared meals under Ordinance 174, and its own municipal tax return carries a fourth line charging 1 percent of total retail sales, so general merchandise appears to run to 7 percent inside Riggins against 6 percent everywhere else in the county. The 7 percent ceiling is marked as strong rather than primary because the city's website serves a bot challenge that was not bypassed and the current ordinance PDF could not be retrieved, so the 1 percent retail rate comes from an archived copy of the city's own tax return form rather than from a live city document. Riggins is a town of about 400 people, so this ceiling covers a very small part of a large county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026); city rates read from each city's own ordinance or official local option tax page, because the Tax Commission does not administer or publish resort city rates and directs the public to contact the city: Riggins Ordinance 174 and Riggins Municipal Tax Return form RT-02, read from archived copies of the city's own documents (https://web.archive.org/web/20081121051810/http://www.rigginsidaho.org/ordinance/ord174.html)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "no county authority" }, { "fips": "16051", "county": "Jefferson County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Jefferson County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16053", "county": "Jerome County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Jerome County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16055", "county": "Kootenai County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. 1 city in Kootenai County levies a local option tax. Harrison charges a flat 1 percent, on lodging, on liquor by the drink and prepared meals, and on all other taxable retail sales except groceries, so the combined rate runs from 6 percent everywhere else in the county to 7 percent inside Harrison. Harrison is a village of a few hundred people on Lake Coeur d'Alene, so this ceiling covers a very small part of a large county and should not be read as a Coeur d'Alene or Post Falls rate. Its ordinance took effect January 11, 2024 and runs ten years. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026); city rates read from each city's own ordinance or official local option tax page, because the Tax Commission does not administer or publish resort city rates and directs the public to contact the city: Harrison Local Option Tax, Ordinance 489 (https://cityofharrisonid.com/local-option-tax)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16057", "county": "Latah County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Latah County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16059", "county": "Lemhi County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. 1 city in Lemhi County levies a local option tax, and it does not reach general merchandise. Salmon's Ordinance 19-839 imposes a 4 percent occupancy tax on hotel and motel rentals and nothing else, effective January 1, 2020 for fifteen years, so a shirt or a hardware item is taxed at 6 percent at every address in the county. A lodging tax is a different tax and is not included in these figures. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026); city rates read from each city's own ordinance or official local option tax page, because the Tax Commission does not administer or publish resort city rates and directs the public to contact the city: Salmon Ordinance 19-839, Local Option Tax Ordinance (https://www.cityofsalmon.com/vertical/sites/%7BB1A822FF-B40A-4842-962C-94FCC967EFF1%7D/uploads/Local_Option_Tax_Ordinance.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16061", "county": "Lewis County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Lewis County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16063", "county": "Lincoln County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Lincoln County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16065", "county": "Madison County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Madison County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16067", "county": "Minidoka County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Minidoka County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16069", "county": "Nez Perce County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Nez Perce County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16071", "county": "Oneida County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Oneida County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16073", "county": "Owyhee County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Owyhee County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16075", "county": "Payette County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Payette County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16077", "county": "Power County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Power County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16079", "county": "Shoshone County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. 1 city in Shoshone County levies a local option tax, and it does not reach general merchandise. Kellogg charges 5.5 percent on hotel and motel room occupancy of 30 days or less, raised from 3.5 percent effective June 1, 2023, and levies nothing on retail sales, so a shirt or a hardware item is taxed at 6 percent at every address in the county. A lodging tax is a different tax and is not included in these figures. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026); city rates read from each city's own ordinance or official local option tax page, because the Tax Commission does not administer or publish resort city rates and directs the public to contact the city: Kellogg City Code 1-17-2 and Ordinance 623 (https://kellogg.id.gov/short-term-rentals/)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16081", "county": "Teton County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. 3 cities in Teton County levy a local option tax and all three reach general merchandise. Victor adds 1 percent to all applicable sales while Driggs and Tetonia each add half a percent to retail sales, so the combined rate runs from 6 percent in the unincorporated county to 7 percent in Victor. All three also charge much higher rates on lodging, 8 percent in Driggs and Victor and 5 percent in Tetonia, plus separate rates on liquor by the drink and prepared food. Those are taxes on lodging and meals and are not part of the range above. The Driggs and Tetonia ordinances took effect January 1, 2026 and Victor's current 8 percent lodging rate took effect under Ordinance O642 in November 2025. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026); city rates read from each city's own ordinance or official local option tax page, because the Tax Commission does not administer or publish resort city rates and directs the public to contact the city: Driggs sales tax page, Ordinance 494-25 (https://driggsidaho.org/departments/city-clerk/sales-tax/); Victor sales tax page, Ordinance O642 (https://victoridaho.gov/departments/city-treasurer-finance/sales-tax); Tetonia non-property local option tax, Ordinance 2025-05 (https://tetoniaidaho.com/non-property-local-option-tax)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16083", "county": "Twin Falls County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Twin Falls County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16085", "county": "Valley County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. 3 cities in Valley County levy a local option tax and all three reach general merchandise at 1 percent, so the combined rate runs from 6 percent in the unincorporated county to 7 percent in McCall, Cascade and Donnelly. McCall's 1 percent excludes food, groceries and motor vehicles, and Cascade's excludes any single item costing $1,000 or more. All three cities also levy occupancy taxes on lodging, 7 percent in McCall, 3 percent in Donnelly and 1 percent in Cascade, and Cascade adds 1 percent on event admissions. Since June 1, 2026 the Mountain Community Center District, covering parts of Valley and Adams counties, has charged a 5 percent auditorium district tax on short term lodging. Lodging and admission taxes are different taxes and are not included in these figures. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026); city rates read from each city's own ordinance or official local option tax page, because the Tax Commission does not administer or publish resort city rates and directs the public to contact the city: McCall Local Option Tax and short term rental voucher (https://www.mccall.id.us/197/Local-Option-Tax); Cascade Local Option Tax, Ordinance 711 (https://cascadeid.us/localoptiontax/); Donnelly Local Option Tax permit application, Ordinance 215 (https://cityofdonnelly.org/wp-content/uploads/2023/05/Local-Option-Tax-Permit-Application.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "16087", "county": "Washington County", "state": "Idaho", "abbr": "ID", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Idaho's state sales tax is 6 percent and Idaho counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Idaho Code section 50-1044 gives the power to resort cities only, meaning a city of 10,000 or fewer people that derives the major portion of its economic well being from businesses catering to visitors, and section 50-1046 requires 60 percent voter approval before a city may adopt one. Section 50-1048 speaks of what would follow \"in the event that counties are given local-option nonproperty tax authority\", which is the legislature saying plainly that they have not been. No city in Washington County appears on the Tax Commission's list of Idaho cities levying a local sales tax, so the rate is 6 percent at every address in the county. Idaho does not exempt groceries. Food is taxed at the full 6 percent and residents instead claim a food tax credit on their Idaho income tax return, worth $155 per person for 2025 or up to $250 if receipts for sales tax paid on food are submitted, so a grocery receipt in Idaho carries tax that a shopper gets back once a year rather than at the register.", "lookupUrl": "https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/", "source": "Idaho State Tax Commission, City Sales Taxes (https://tax.idaho.gov/taxes/sales-use/sales-tax/local-sales-tax/city-sales-tax/, page updated January 13, 2026), which names every Idaho city levying a local sales tax and states that only resort cities may levy one; state rate from the Tax Commission's Sales and Use Taxes Basics Guide (https://tax.idaho.gov/taxes/sales-use/online-guide/, updated April 1, 2026), which states \"Idaho's sales tax rate is 6%\", confirmed independently against the Tax Commission's 2025 Annual Report (https://tax.idaho.gov/wp-content/uploads/reports/EPB00033/EPB00033_07-31-2026.pdf), which lists Sales/Use at 6 percent; auditorium district scope from the Tax Commission's Auditorium District Taxes page (https://tax.idaho.gov/taxes/taxes-on-sales/aud/); absence of county levying authority from Idaho Code sections 50-1044 through 50-1048 (https://legislature.idaho.gov/statutesrules/idstat/Title50/T50CH10/); food tax credit from the Tax Commission's Idaho Food Tax Credit page (https://tax.idaho.gov/taxes/income-tax/individual-income/popular-credits-and-deductions/idaho-grocery-credit/, updated February 19, 2026)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "17001", "county": "Adams County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0025, "combinedMin": 0.065, "combinedMax": 0.09, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.25 percent countywide. The floor of 6.5 percent is in unincorporated county. The ceiling of 9 percent is at Quincy, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17003", "county": "Alexander County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0725, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The floor of 6.25 percent is in unincorporated county. The ceiling of 7.25 percent is at Cairo, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17005", "county": "Bond County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0875, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.75 percent is at Greenville, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17007", "county": "Boone County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.015, "combinedMin": 0.0775, "combinedMax": 0.0875, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 7.75 percent is in unincorporated county. The ceiling of 8.75 percent is at Cherry Valley. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17009", "county": "Brown County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0125, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide. Every location the state publishes inside this county carries the same 7.5 percent total. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17011", "county": "Bureau County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.085, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.5 percent is at Princeton, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17013", "county": "Calhoun County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0175, "combinedMin": 0.08, "combinedMax": 0.09, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 8 percent is in unincorporated county. The ceiling of 9 percent is at Hardin, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17015", "county": "Carroll County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0025, "combinedMin": 0.065, "combinedMax": 0.075, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.25 percent countywide. The floor of 6.5 percent is in unincorporated county. The ceiling of 7.5 percent is at Milledgeville, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17017", "county": "Cass County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.02, "combinedMin": 0.0825, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. Every location the state publishes inside this county carries the same 8.25 percent total. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17019", "county": "Champaign County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0125, "combinedMin": 0.075, "combinedMax": 0.0925, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide. The floor of 7.5 percent is in unincorporated county. The ceiling of 9.25 percent is at Champaign. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17021", "county": "Christian County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.09, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 9 percent is at Taylorville, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17023", "county": "Clark County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Casey, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17025", "county": "Clay County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0775, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.5 percent countywide. The floor of 6.75 percent is in unincorporated county. The ceiling of 7.75 percent is at Clay City. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17027", "county": "Clinton County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The floor of 6.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Centralia, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17029", "county": "Coles County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0875, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.75 percent is at Mattoon, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17031", "county": "Cook County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0175, "combinedMin": 0.0925, "combinedMax": 0.1225, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The Northern Illinois Transit Authority, the renamed Regional Transportation Authority, levies 1.25 percent across the whole county on top of that, a rate that rose by 0.25 points on August 1 2026. The floor of 9.25 percent is in unincorporated county. The ceiling of 12.25 percent is at Calumet City, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17033", "county": "Crawford County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. Every location the state publishes inside this county carries the same 6.25 percent total. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17035", "county": "Cumberland County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Neoga, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17039", "county": "De Witt County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The floor of 6.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Farmer City, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17037", "county": "DeKalb County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.08, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The floor of 6.25 percent is in unincorporated county. The ceiling of 8 percent is at Dekalb. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17041", "county": "Douglas County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0875, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.75 percent is at Arcola, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17043", "county": "DuPage County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0975, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The Northern Illinois Transit Authority, the renamed Regional Transportation Authority, levies 1 percent across the whole county on top of that, a rate that rose by 0.25 points on August 1 2026. The floor of 7.25 percent is in unincorporated county. The ceiling of 9.75 percent is at Roselle, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17045", "county": "Edgar County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.02, "combinedMin": 0.0825, "combinedMax": 0.0875, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 8.25 percent is in unincorporated county. The ceiling of 8.75 percent is at Paris. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17047", "county": "Edwards County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Grayville, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17049", "county": "Effingham County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0025, "combinedMin": 0.065, "combinedMax": 0.085, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.25 percent countywide. The floor of 6.5 percent is in unincorporated county. The ceiling of 8.5 percent is at Effingham, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17051", "county": "Fayette County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0875, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.75 percent is at Vandalia, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17053", "county": "Ford County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0725, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The floor of 6.25 percent is in unincorporated county. The ceiling of 7.25 percent is at Gibson City. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17055", "county": "Franklin County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.095, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 9.5 percent is at Benton. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17057", "county": "Fulton County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.015, "combinedMin": 0.0775, "combinedMax": 0.0975, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 7.75 percent is in unincorporated county. The ceiling of 9.75 percent is at Canton, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17059", "county": "Gallatin County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. Every location the state publishes inside this county carries the same 7.25 percent total. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17061", "county": "Greene County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Greenfield. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17063", "county": "Grundy County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The floor of 6.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Dwight, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17065", "county": "Hamilton County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.02, "combinedMin": 0.0825, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. Every location the state publishes inside this county carries the same 8.25 percent total. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17067", "county": "Hancock County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.07, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The floor of 6.25 percent is in unincorporated county. The ceiling of 7 percent is at Nauvoo. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17069", "county": "Hardin County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.02, "combinedMin": 0.0825, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. Every location the state publishes inside this county carries the same 8.25 percent total. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17071", "county": "Henderson County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. Every location the state publishes inside this county carries the same 7.25 percent total. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17073", "county": "Henry County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.015, "combinedMin": 0.0775, "combinedMax": 0.0875, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 7.75 percent is in unincorporated county. The ceiling of 8.75 percent is at Colona. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17075", "county": "Iroquois County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0025, "combinedMin": 0.065, "combinedMax": 0.0725, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.25 percent countywide. The floor of 6.5 percent is in unincorporated county. The ceiling of 7.25 percent is at Watseka. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17077", "county": "Jackson County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0975, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 9.75 percent is at Carbondale. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17079", "county": "Jasper County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. Every location the state publishes inside this county carries the same 7.25 percent total. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17081", "county": "Jefferson County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.095, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.5 percent countywide. The floor of 6.75 percent is in unincorporated county. The ceiling of 9.5 percent is at Mount Vernon. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17083", "county": "Jersey County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0175, "combinedMin": 0.08, "combinedMax": 0.1, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 8 percent is in unincorporated county. The ceiling of 10 percent is at Grafton, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17085", "county": "Jo Daviess County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Galena. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17087", "county": "Johnson County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.015, "combinedMin": 0.0775, "combinedMax": 0.1, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 7.75 percent is in unincorporated county. The ceiling of 10 percent is at Marion. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17089", "county": "Kane County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.1025, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The Northern Illinois Transit Authority, the renamed Regional Transportation Authority, levies 1 percent across the whole county on top of that, a rate that rose by 0.25 points on August 1 2026. The floor of 7.25 percent is in unincorporated county. The ceiling of 10.25 percent is at East Dundee, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17091", "county": "Kankakee County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The floor of 6.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Bourbonnais, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17093", "county": "Kendall County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0925, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 9.25 percent is at Yorkville, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17095", "county": "Knox County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.015, "combinedMin": 0.0775, "combinedMax": 0.1, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 7.75 percent is in unincorporated county. The ceiling of 10 percent is at Galesburg, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17097", "county": "Lake County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0925, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The Northern Illinois Transit Authority, the renamed Regional Transportation Authority, levies 1 percent across the whole county on top of that, a rate that rose by 0.25 points on August 1 2026. The floor of 7.25 percent is in unincorporated county. The ceiling of 9.25 percent is at Antioch, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17099", "county": "LaSalle County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0025, "combinedMin": 0.065, "combinedMax": 0.085, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.25 percent countywide. The floor of 6.5 percent is in unincorporated county. The ceiling of 8.5 percent is at Streator, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17101", "county": "Lawrence County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. Every location the state publishes inside this county carries the same 7.25 percent total. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17103", "county": "Lee County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.015, "combinedMin": 0.0775, "combinedMax": 0.0875, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 7.75 percent is in unincorporated county. The ceiling of 8.75 percent is at Rochelle. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17105", "county": "Livingston County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0925, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 9.25 percent is at Dwight, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17107", "county": "Logan County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.02, "combinedMin": 0.0825, "combinedMax": 0.0925, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 8.25 percent is in unincorporated county. The ceiling of 9.25 percent is at Atlanta, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17115", "county": "Macon County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.015, "combinedMin": 0.0775, "combinedMax": 0.0925, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 7.75 percent is in unincorporated county. The ceiling of 9.25 percent is at Decatur. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17117", "county": "Macoupin County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0925, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 9.25 percent is at Carlinville, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17119", "county": "Madison County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0025, "combinedMin": 0.066, "combinedMax": 0.0935, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.25 percent countywide. The Metro East Park and Recreation District levies 0.1 percent across the whole county, and the Metro East Mass Transit District levies more on top in the part of the county it covers, so part of the spread here is which transit district a seller sits in and not only which town. The floor of 6.6 percent is in unincorporated county. The ceiling of 9.35 percent is at Collinsville, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17121", "county": "Marion County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0125, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide. The floor of 7.5 percent is in unincorporated county. The ceiling of 9.5 percent is at Salem, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17123", "county": "Marshall County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0725, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The floor of 6.25 percent is in unincorporated county. The ceiling of 7.25 percent is at Toluca. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17125", "county": "Mason County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0875, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.75 percent is at Havana, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17127", "county": "Massac County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The floor of 6.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Metropolis, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17109", "county": "McDonough County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0175, "combinedMin": 0.08, "combinedMax": 0.1, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 8 percent is in unincorporated county. The ceiling of 10 percent is at Macomb, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17111", "county": "McHenry County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0025, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.25 percent countywide. The Northern Illinois Transit Authority, the renamed Regional Transportation Authority, levies 1 percent across the whole county on top of that, a rate that rose by 0.25 points on August 1 2026. The floor of 7.5 percent is in unincorporated county. The ceiling of 9.5 percent is at Fox River Grove, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17113", "county": "McLean County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0975, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 9.75 percent is at Bloomington. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17129", "county": "Menard County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.02, "combinedMin": 0.0825, "combinedMax": 0.0875, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 8.25 percent is in unincorporated county. The ceiling of 8.75 percent is at Athens, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17131", "county": "Mercer County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Viola, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17133", "county": "Monroe County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0125, "combinedMin": 0.075, "combinedMax": 0.085, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide. The floor of 7.5 percent is in unincorporated county. The ceiling of 8.5 percent is at Columbia, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17135", "county": "Montgomery County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0925, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 9.25 percent is at Hillsboro, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17137", "county": "Morgan County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Woodson. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17139", "county": "Moultrie County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.07, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.5 percent countywide. The floor of 6.75 percent is in unincorporated county. The ceiling of 7 percent is at Lovington. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17141", "county": "Ogle County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0725, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The floor of 6.25 percent is in unincorporated county. The ceiling of 7.25 percent is at Byron. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17143", "county": "Peoria County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.1, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 10 percent is at Bartonville, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17145", "county": "Perry County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.015, "combinedMin": 0.0775, "combinedMax": 0.0975, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 7.75 percent is in unincorporated county. The ceiling of 9.75 percent is at Du Quoin, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17147", "county": "Piatt County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Atwood, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17149", "county": "Pike County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.015, "combinedMin": 0.0775, "combinedMax": 0.0775, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. Every location the state publishes inside this county carries the same 7.75 percent total. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17151", "county": "Pope County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0725, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The floor of 6.25 percent is in unincorporated county. The ceiling of 7.25 percent is at Golconda. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17153", "county": "Pulaski County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0725, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The floor of 6.25 percent is in unincorporated county. The ceiling of 7.25 percent is at Mounds, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17155", "county": "Putnam County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0725, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The floor of 6.25 percent is in unincorporated county. The ceiling of 7.25 percent is at Granville, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17157", "county": "Randolph County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Sparta. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17159", "county": "Richland County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.015, "combinedMin": 0.0775, "combinedMax": 0.0875, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 7.75 percent is in unincorporated county. The ceiling of 8.75 percent is at Olney, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17161", "county": "Rock Island County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.095, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 9.5 percent is at Moline, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17165", "county": "Saline County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0175, "combinedMin": 0.08, "combinedMax": 0.09, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 8 percent is in unincorporated county. The ceiling of 9 percent is at Harrisburg, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17167", "county": "Sangamon County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.015, "combinedMin": 0.0775, "combinedMax": 0.1125, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 7.75 percent is in unincorporated county. The ceiling of 11.25 percent is at Springfield, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17169", "county": "Schuyler County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.02, "combinedMin": 0.0825, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. Every location the state publishes inside this county carries the same 8.25 percent total. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17171", "county": "Scott County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. Every location the state publishes inside this county carries the same 7.25 percent total. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17173", "county": "Shelby County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Findlay. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17163", "county": "St. Clair County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0025, "combinedMin": 0.066, "combinedMax": 0.0985, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.25 percent countywide. The Metro East Park and Recreation District levies 0.1 percent across the whole county, and the Metro East Mass Transit District levies more on top in the part of the county it covers, so part of the spread here is which transit district a seller sits in and not only which town. The floor of 6.6 percent is in unincorporated county. The ceiling of 9.85 percent is at Collinsville, and applies only at the specific addresses the state lists inside that municipality's business district. The state file carries a business district flag but no address rates for the St. Clair County portion of Columbia, so that one location is not reflected in the range here. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "17175", "county": "Stark County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0125, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide. Every location the state publishes inside this county carries the same 7.5 percent total. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17177", "county": "Stephenson County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.09, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.5 percent countywide. The floor of 6.75 percent is in unincorporated county. The ceiling of 9 percent is at Freeport. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17179", "county": "Tazewell County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.095, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.5 percent countywide. The floor of 6.75 percent is in unincorporated county. The ceiling of 9.5 percent is at East Peoria, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17181", "county": "Union County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0225, "combinedMin": 0.085, "combinedMax": 0.095, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.25 percent countywide. The floor of 8.5 percent is in unincorporated county. The ceiling of 9.5 percent is at Anna. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17183", "county": "Vermilion County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0025, "combinedMin": 0.065, "combinedMax": 0.0925, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.25 percent countywide. The floor of 6.5 percent is in unincorporated county. The ceiling of 9.25 percent is at Danville. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17185", "county": "Wabash County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Mount Carmel. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17187", "county": "Warren County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0175, "combinedMin": 0.08, "combinedMax": 0.11, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 8 percent is in unincorporated county. The ceiling of 11 percent is at Monmouth, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17189", "county": "Washington County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0725, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The floor of 6.25 percent is in unincorporated county. The ceiling of 7.25 percent is at Ashley. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17191", "county": "Wayne County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.0075, "combinedMin": 0.07, "combinedMax": 0.08, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.75 percent countywide. The floor of 7 percent is in unincorporated county. The ceiling of 8 percent is at Fairfield, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17193", "county": "White County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 8.25 percent is at Grayville, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17195", "county": "Whiteside County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.015, "combinedMin": 0.0775, "combinedMax": 0.0975, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 7.75 percent is in unincorporated county. The ceiling of 9.75 percent is at Sterling, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17197", "county": "Will County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.1, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax of its own. The Northern Illinois Transit Authority, the renamed Regional Transportation Authority, levies 1 percent across the whole county on top of that, a rate that rose by 0.25 points on August 1 2026. The floor of 7.25 percent is in unincorporated county. The ceiling of 10 percent is at Joliet, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17199", "county": "Williamson County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0975, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.25 percent is in unincorporated county. The ceiling of 9.75 percent is at Carbondale. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17201", "county": "Winnebago County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.015, "combinedMin": 0.0775, "combinedMax": 0.0975, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 7.75 percent is in unincorporated county. The ceiling of 9.75 percent is at Cherry Valley, and applies only at the specific addresses the state lists inside that municipality's business district. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "17203", "county": "Woodford County", "state": "Illinois", "abbr": "IL", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.02, "combinedMin": 0.0825, "combinedMax": 0.0975, "note": "Illinois charges 6.25 percent statewide on general merchandise. Only 5 percent of that is kept by the state and 1.25 percent is passed straight through to the municipality or county where the sale is sourced, but the whole 6.25 percent is imposed by the state and every location in Illinois pays it. Municipalities, business districts and transit districts then add their own rates on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 8.25 percent is in unincorporated county. The ceiling of 9.75 percent is at Peoria Heights. These figures are general merchandise rates. Qualifying drugs and medical appliances are taxed at a lower rate that starts at 1 percent statewide, and since January 1 2026 groceries carry no state rate at all although a municipality or county may impose 1 percent of its own, so neither belongs in the range here.", "lookupUrl": "https://mytax.illinois.gov/?Link=TaxRateFinder", "source": "Illinois Department of Revenue, Sales Tax Rate Machine Readable File for the Retailers' Occupation Tax, County/Municipality Rate file ordmache-current.txt read with the Addendum Address File ordmacha-current.txt, edition effective August 1 2026, https://tax.illinois.gov/research/taxrates/sales-tax-rate-machine-readable-files.html", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "18001", "county": "Adams County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18003", "county": "Allen County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18005", "county": "Bartholomew County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18007", "county": "Benton County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18009", "county": "Blackford County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18011", "county": "Boone County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18013", "county": "Brown County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18015", "county": "Carroll County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18017", "county": "Cass County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18019", "county": "Clark County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18021", "county": "Clay County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18023", "county": "Clinton County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18025", "county": "Crawford County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18027", "county": "Daviess County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18029", "county": "Dearborn County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18031", "county": "Decatur County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18033", "county": "DeKalb County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18035", "county": "Delaware County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18037", "county": "Dubois County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18039", "county": "Elkhart County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18041", "county": "Fayette County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18043", "county": "Floyd County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18045", "county": "Fountain County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18047", "county": "Franklin County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18049", "county": "Fulton County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18051", "county": "Gibson County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18053", "county": "Grant County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18055", "county": "Greene County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18057", "county": "Hamilton County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18059", "county": "Hancock County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18061", "county": "Harrison County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18063", "county": "Hendricks County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18065", "county": "Henry County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18067", "county": "Howard County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18069", "county": "Huntington County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18071", "county": "Jackson County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18073", "county": "Jasper County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18075", "county": "Jay County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18077", "county": "Jefferson County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18079", "county": "Jennings County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18081", "county": "Johnson County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18083", "county": "Knox County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18085", "county": "Kosciusko County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18087", "county": "LaGrange County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18089", "county": "Lake County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18091", "county": "LaPorte County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18093", "county": "Lawrence County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18095", "county": "Madison County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18097", "county": "Marion County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18099", "county": "Marshall County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18101", "county": "Martin County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18103", "county": "Miami County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18105", "county": "Monroe County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18107", "county": "Montgomery County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18109", "county": "Morgan County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18111", "county": "Newton County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18113", "county": "Noble County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18115", "county": "Ohio County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18117", "county": "Orange County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18119", "county": "Owen County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18121", "county": "Parke County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18123", "county": "Perry County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18125", "county": "Pike County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18127", "county": "Porter County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18129", "county": "Posey County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18131", "county": "Pulaski County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18133", "county": "Putnam County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18135", "county": "Randolph County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18137", "county": "Ripley County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18139", "county": "Rush County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18143", "county": "Scott County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18145", "county": "Shelby County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18147", "county": "Spencer County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18141", "county": "St. Joseph County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18149", "county": "Starke County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18151", "county": "Steuben County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18153", "county": "Sullivan County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18155", "county": "Switzerland County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18157", "county": "Tippecanoe County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18159", "county": "Tipton County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18161", "county": "Union County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18163", "county": "Vanderburgh County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18165", "county": "Vermillion County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18167", "county": "Vigo County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18169", "county": "Wabash County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18171", "county": "Warren County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18173", "county": "Warrick County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18175", "county": "Washington County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18177", "county": "Wayne County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18179", "county": "Wells County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18181", "county": "White County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "18183", "county": "Whitley County", "state": "Indiana", "abbr": "IN", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state, the 7% rate is uniform statewide; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.in.gov/dor/", "source": "Indiana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "19001", "county": "Adair County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 7 cities the department lists in Adair County, 6 charge the 1 percent and Casey has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19003", "county": "Adams County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 5 cities the department lists in Adams County, 4 charge the 1 percent and Lenox has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19005", "county": "Allamakee County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 6 cities the department lists in Allamakee County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 6 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19007", "county": "Appanoose County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 11 cities the department lists in Appanoose County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 11 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19009", "county": "Audubon County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 6 cities the department lists in Audubon County, 5 charge the 1 percent and Elk Horn has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19011", "county": "Benton County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 15 cities the department lists in Benton County, 13 charge the 1 percent and Dysart, Walford have not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19013", "county": "Black Hawk County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 11 cities the department lists in Black Hawk County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 11 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19015", "county": "Boone County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 12 cities the department lists in Boone County, 11 charge the 1 percent and Woodward has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19017", "county": "Bremer County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 8 cities the department lists in Bremer County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 8 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19019", "county": "Buchanan County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 12 cities the department lists in Buchanan County, 11 charge the 1 percent and Oelwein has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19021", "county": "Buena Vista County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 10 cities the department lists in Buena Vista County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 10 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19023", "county": "Butler County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 10 cities the department lists in Butler County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 10 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19025", "county": "Calhoun County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 12 cities the department lists in Calhoun County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 12 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19027", "county": "Carroll County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 14 cities the department lists in Carroll County, 13 charge the 1 percent and Westside has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19029", "county": "Cass County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 8 cities the department lists in Cass County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 8 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19031", "county": "Cedar County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 9 cities the department lists in Cedar County, 8 charge the 1 percent and Wilton has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19033", "county": "Cerro Gordo County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 12 cities the department lists in Cerro Gordo County, 10 charge the 1 percent and Nora Springs, Sheffield have not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19035", "county": "Cherokee County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 8 cities the department lists in Cherokee County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 8 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19037", "county": "Chickasaw County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 9 cities the department lists in Chickasaw County, 8 charge the 1 percent and Protivin has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19039", "county": "Clarke County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 4 cities the department lists in Clarke County, 3 charge the 1 percent and Weldon and the unincorporated area have not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has not adopted it, so the county's own levy is a confirmed 0 and every address the department does not list under a city is at 6 percent. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19041", "county": "Clay County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 10 cities the department lists in Clay County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 10 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19043", "county": "Clayton County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 18 cities the department lists in Clayton County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 18 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19045", "county": "Clinton County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 15 cities the department lists in Clinton County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 15 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19047", "county": "Crawford County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 14 cities the department lists in Crawford County, 13 charge the 1 percent and Dunlap has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19049", "county": "Dallas County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 18 cities the department lists in Dallas County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 18 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19051", "county": "Davis County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 4 cities the department lists in Davis County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 4 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19053", "county": "Decatur County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 10 cities the department lists in Decatur County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 10 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19055", "county": "Delaware County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 13 cities the department lists in Delaware County, 12 charge the 1 percent and Worthington has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19057", "county": "Des Moines County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 5 cities the department lists in Des Moines County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 5 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19059", "county": "Dickinson County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 10 cities the department lists in Dickinson County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 10 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19061", "county": "Dubuque County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 21 cities the department lists in Dubuque County, 20 charge the 1 percent and Durango has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19063", "county": "Emmet County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 6 cities the department lists in Emmet County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 6 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19065", "county": "Fayette County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 16 cities the department lists in Fayette County, 15 charge the 1 percent and Jackson Junction has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19067", "county": "Floyd County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 9 cities the department lists in Floyd County, 7 charge the 1 percent and Greene, Nashua have not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19069", "county": "Franklin County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 11 cities the department lists in Franklin County, 9 charge the 1 percent and Ackley, Meservey have not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19071", "county": "Fremont County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 9 cities the department lists in Fremont County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 9 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19073", "county": "Greene County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 8 cities the department lists in Greene County, 7 charge the 1 percent and Ralston has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19075", "county": "Grundy County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 9 cities the department lists in Grundy County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 9 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19077", "county": "Guthrie County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 13 cities the department lists in Guthrie County, 9 charge the 1 percent and Adair, Coon Rapids, Dexter, Linden have not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19079", "county": "Hamilton County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 9 cities the department lists in Hamilton County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 9 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19081", "county": "Hancock County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 9 cities the department lists in Hancock County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 9 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19083", "county": "Hardin County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 12 cities the department lists in Hardin County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 12 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19085", "county": "Harrison County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 10 cities the department lists in Harrison County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 10 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19087", "county": "Henry County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 10 cities the department lists in Henry County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 10 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19089", "county": "Howard County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 6 cities the department lists in Howard County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 6 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19091", "county": "Humboldt County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 12 cities the department lists in Humboldt County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 12 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19093", "county": "Ida County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 6 cities the department lists in Ida County, 5 charge the 1 percent and Cushing has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19095", "county": "Iowa County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 7 cities the department lists in Iowa County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 7 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19097", "county": "Jackson County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 13 cities the department lists in Jackson County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 13 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19099", "county": "Jasper County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 14 cities the department lists in Jasper County, 13 charge the 1 percent and Mitchellville has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19101", "county": "Jefferson County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 8 cities the department lists in Jefferson County, 7 charge the 1 percent and Coppock has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19103", "county": "Johnson County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 13 cities the department lists in Johnson County, 12 charge the 1 percent and Cedar Rapids and the unincorporated area have not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has not adopted it, so the county's own levy is a confirmed 0 and every address the department does not list under a city is at 6 percent. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19105", "county": "Jones County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 9 cities the department lists in Jones County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 9 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19107", "county": "Keokuk County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 17 cities the department lists in Keokuk County, 16 charge the 1 percent and North English has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19109", "county": "Kossuth County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 14 cities the department lists in Kossuth County, 13 charge the 1 percent and Corwith has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19111", "county": "Lee County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 8 cities the department lists in Lee County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 8 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19113", "county": "Linn County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 19 cities the department lists in Linn County, 18 charge the 1 percent and Martelle has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19115", "county": "Louisa County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 9 cities the department lists in Louisa County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 9 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19117", "county": "Lucas County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 5 cities the department lists in Lucas County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 5 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19119", "county": "Lyon County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 8 cities the department lists in Lyon County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 8 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19121", "county": "Madison County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 11 cities the department lists in Madison County, 8 charge the 1 percent and Cumming, Van Meter, West Des Moines have not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19123", "county": "Mahaska County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 11 cities the department lists in Mahaska County, 10 charge the 1 percent and Pella has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19125", "county": "Marion County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 9 cities the department lists in Marion County, 8 charge the 1 percent and Monroe has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19127", "county": "Marshall County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 13 cities the department lists in Marshall County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 13 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19129", "county": "Mills County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 8 cities the department lists in Mills County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 8 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19131", "county": "Mitchell County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 8 cities the department lists in Mitchell County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 8 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19133", "county": "Monona County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 10 cities the department lists in Monona County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 10 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19135", "county": "Monroe County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 6 cities the department lists in Monroe County, 4 charge the 1 percent and Blakesburg, Moravia have not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19137", "county": "Montgomery County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 6 cities the department lists in Montgomery County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 6 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19139", "county": "Muscatine County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 11 cities the department lists in Muscatine County, 10 charge the 1 percent and Walcott has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19141", "county": "O'Brien County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 8 cities the department lists in O'Brien County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 8 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19143", "county": "Osceola County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 5 cities the department lists in Osceola County, 5 charge the 1 percent and only the unincorporated area has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has not adopted it, so the county's own levy is a confirmed 0 and every address the department does not list under a city is at 6 percent. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19145", "county": "Page County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 10 cities the department lists in Page County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 10 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19147", "county": "Palo Alto County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 9 cities the department lists in Palo Alto County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 9 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19149", "county": "Plymouth County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 11 cities the department lists in Plymouth County, 10 charge the 1 percent and Sioux City has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19151", "county": "Pocahontas County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 10 cities the department lists in Pocahontas County, 9 charge the 1 percent and Pomeroy has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19153", "county": "Polk County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 22 cities the department lists in Polk County, 18 charge the 1 percent and Ankeny, Norwalk, Saylorville, Waukee and the unincorporated area have not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has not adopted it, so the county's own levy is a confirmed 0 and every address the department does not list under a city is at 6 percent. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19155", "county": "Pottawattamie County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 15 cities the department lists in Pottawattamie County, 14 charge the 1 percent and Shelby has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19157", "county": "Poweshiek County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 10 cities the department lists in Poweshiek County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 10 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19159", "county": "Ringgold County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 12 cities the department lists in Ringgold County, 9 charge the 1 percent and Blockton, Clearfield, Shannon City have not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19161", "county": "Sac County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 9 cities the department lists in Sac County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 9 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19163", "county": "Scott County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 17 cities the department lists in Scott County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 17 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19165", "county": "Shelby County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 12 cities the department lists in Shelby County, 11 charge the 1 percent and Walnut has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19167", "county": "Sioux County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 14 cities the department lists in Sioux County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 14 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19169", "county": "Story County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 15 cities the department lists in Story County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 15 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19171", "county": "Tama County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 13 cities the department lists in Tama County, 12 charge the 1 percent and Le Grand has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19173", "county": "Taylor County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 7 cities the department lists in Taylor County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 7 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19175", "county": "Union County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 7 cities the department lists in Union County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 7 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19177", "county": "Van Buren County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 7 cities the department lists in Van Buren County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 7 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19179", "county": "Wapello County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 8 cities the department lists in Wapello County, 7 charge the 1 percent and Hedrick has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19181", "county": "Warren County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 16 cities the department lists in Warren County, 13 charge the 1 percent and Ackworth, Sandyville, Spring Hill have not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19183", "county": "Washington County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 10 cities the department lists in Washington County, 9 charge the 1 percent and Keota has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19185", "county": "Wayne County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 8 cities the department lists in Wayne County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 8 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19187", "county": "Webster County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 15 cities the department lists in Webster County, 14 charge the 1 percent and Farnhamville has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19189", "county": "Winnebago County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 7 cities the department lists in Winnebago County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 7 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19191", "county": "Winneshiek County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 8 cities the department lists in Winneshiek County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 8 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19193", "county": "Woodbury County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 15 cities the department lists in Woodbury County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 15 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19195", "county": "Worth County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 8 cities the department lists in Worth County, 7 charge the 1 percent and Carpenter has not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "19197", "county": "Wright County", "state": "Iowa", "abbr": "IA", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. Of the 10 cities the department lists in Wright County, 8 charge the 1 percent and Alexander, Renwick have not, so the combined rate is 7 percent in some places in this county and 6 percent in others. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city. Use the department's address lookup rather than a single county figure.", "lookupUrl": "https://tax-mapper.iowa.gov/TaxMapper/SalesTaxRate", "source": "Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20001", "county": "Allen County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0125, "combinedMin": 0.0775, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide. The floor of 7.75 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at Humboldt. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20003", "county": "Anderson County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.11, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11 percent is at Garnett Guffey Properties CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20005", "county": "Atchison County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.105, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10.5 percent is at Atchison B&M Freight Depot CID, one of 2 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20007", "county": "Barber County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.0925, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.25 percent is at Medicine Lodge Streetscape CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20009", "county": "Barton County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.107, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10.7 percent is at Great Bend Golden Belt Cinema 6 CID, one of 3 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20011", "county": "Bourbon County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0165, "combinedMin": 0.0815, "combinedMax": 0.1065, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.65 percent countywide. The floor of 8.15 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10.65 percent is at Fort Scott Dollar Tree CID, one of 2 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20013", "county": "Brown County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.11, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11 percent is at Hiawatha Hotel CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20015", "county": "Butler County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0, "combinedMin": 0.065, "combinedMax": 0.105, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 6.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10.5 percent is at Andover Heritage CID, one of 5 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20017", "county": "Chase County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at Strong City. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20019", "county": "Chautauqua County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.09, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9 percent is at Sedan. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20021", "county": "Cherokee County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.1, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 8 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10 percent is at Baxter Springs. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20023", "county": "Cheyenne County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 8.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at St Francis. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20025", "county": "Clark County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0, "combinedMin": 0.065, "combinedMax": 0.075, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 6.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 7.5 percent is at Ashland, one of 2 locations in the county at that rate. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20027", "county": "Clay County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at Clay Center. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20029", "county": "Cloud County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.5 percent is at Concordia, one of 3 locations in the county at that rate. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20031", "county": "Coffey County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0, "combinedMin": 0.065, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 6.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.5 percent is at Burlington, one of 4 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20033", "county": "Comanche County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0, "combinedMin": 0.065, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 6.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.5 percent is at Coldwater. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20035", "county": "Cowley County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0, "combinedMin": 0.065, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 6.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at Arkansas City Summit Plaza CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20037", "county": "Crawford County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.1075, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10.75 percent is at Frontenac Harbor Freight CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20039", "county": "Decatur County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.09, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9 percent is at Oberlin. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20041", "county": "Dickinson County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0175, "combinedMin": 0.0825, "combinedMax": 0.1135, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 8.25 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.35 percent is at Abilene Family Dollar CID, one of 5 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20043", "county": "Doniphan County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 8.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at Elwood, one of 5 locations in the county at that rate. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20045", "county": "Douglas County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0125, "combinedMin": 0.0775, "combinedMax": 0.1135, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide. The floor of 7.75 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.35 percent is at Lawrence KU Gateway CID, one of 2 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20047", "county": "Edwards County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01375, "combinedMin": 0.07875, "combinedMax": 0.08875, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.375 percent countywide. The floor of 7.875 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.875 percent is at Kinsley. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20049", "county": "Elk County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.5 percent is at Howard. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20051", "county": "Ellis County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.005, "combinedMin": 0.07, "combinedMax": 0.1125, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.5 percent countywide. The floor of 7 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.25 percent is at Hays 48th & Roth Avenue CID, one of 6 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20053", "county": "Ellsworth County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.0875, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.75 percent is at Ellsworth. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20055", "county": "Finney County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.018, "combinedMin": 0.083, "combinedMax": 0.1145, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.8 percent countywide. The floor of 8.3 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.45 percent is at Garden City 4-A's Properties CID, one of 2 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20057", "county": "Ford County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.11, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11 percent is at Dodge City Casa Mariachi CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20059", "county": "Franklin County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.115, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 8 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.5 percent is at Ottawa Holiday Inn Express 2 CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20061", "county": "Geary County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0125, "combinedMin": 0.0775, "combinedMax": 0.115, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide. The floor of 7.75 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.5 percent is at Junction City Burke's CID, one of 2 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20063", "county": "Gove County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.12, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 8.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 12 percent is at Oakley Mittens CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20065", "county": "Graham County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.5 percent is at Hill City, one of 2 locations in the county at that rate. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20067", "county": "Grant County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0, "combinedMin": 0.065, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 6.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.5 percent is at Ulysses. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20069", "county": "Gray County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at Montezuma. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20071", "county": "Greeley County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. Every jurisdiction the state publishes inside this county carries the same 7.5 percent total, which is state plus county with no city or district tax anywhere in the county. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20073", "county": "Greenwood County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at Eureka. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20075", "county": "Hamilton County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.09, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 8 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9 percent is at Syracuse. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20077", "county": "Harper County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0, "combinedMin": 0.065, "combinedMax": 0.105, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 6.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10.5 percent is at Harper Cobblestone Inn CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20079", "county": "Harvey County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.105, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 8.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10.5 percent is at Newton Holiday Inn Express CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20081", "county": "Haskell County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.005, "combinedMin": 0.07, "combinedMax": 0.0825, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.5 percent countywide. The floor of 7 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.25 percent is at Sublette. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20083", "county": "Hodgeman County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.105, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10.5 percent is at Jetmore. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20085", "county": "Jackson County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0165, "combinedMin": 0.0815, "combinedMax": 0.0965, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.65 percent countywide. The floor of 8.15 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.65 percent is at Mayetta. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20087", "county": "Jefferson County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at Valley Falls. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20089", "county": "Jewell County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.0825, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.25 percent is at Mankato. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20091", "county": "Johnson County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01475, "combinedMin": 0.07975, "combinedMax": 0.11475, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.475 percent countywide. The floor of 7.975 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.475 percent is at Fairway 55th and Parkway CID, one of 8 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20093", "county": "Kearny County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.5 percent is at Deerfield, one of 2 locations in the county at that rate. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20095", "county": "Kingman County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.11, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 8 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11 percent is at Cunningham CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20097", "county": "Kiowa County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.5 percent is at Greensburg, one of 2 locations in the county at that rate. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20099", "county": "Labette County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0125, "combinedMin": 0.0775, "combinedMax": 0.1125, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide. The floor of 7.75 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.25 percent is at Parsons Hospitality CID, one of 2 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20101", "county": "Lane County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.5 percent is at Dighton. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20103", "county": "Leavenworth County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.115, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.5 percent is at Leavenworth Downtown Hotel CID, one of 2 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20105", "county": "Lincoln County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.5 percent is at Beverly, one of 2 locations in the county at that rate. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20107", "county": "Linn County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at La Cygne, one of 3 locations in the county at that rate. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20109", "county": "Logan County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.1, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 8.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10 percent is at Oakley (Logan County). Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20111", "county": "Lyon County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.105, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10.5 percent is at Emporia Fairview Hotels CID, one of 3 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20115", "county": "Marion County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.5 percent is at Florence, one of 3 locations in the county at that rate. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20117", "county": "Marshall County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.005, "combinedMin": 0.07, "combinedMax": 0.09, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.5 percent countywide. The floor of 7 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9 percent is at Blue Rapids. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20113", "county": "McPherson County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.115, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 8.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.5 percent is at McPherson Candlewood Suites CID, one of 3 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20119", "county": "Meade County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.5 percent is at Fowler, one of 2 locations in the county at that rate. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20121", "county": "Miami County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.105, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 8 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10.5 percent is at Paola Crossing No. 1 CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20123", "county": "Mitchell County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.5 percent is at Beloit, one of 4 locations in the county at that rate. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20125", "county": "Montgomery County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0, "combinedMin": 0.065, "combinedMax": 0.115, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 6.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.5 percent is at Coffeyville Holiday Inn CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20127", "county": "Morris County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at Herington (Morris County). Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20129", "county": "Morton County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at Rolla. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20131", "county": "Nemaha County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.09, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 8 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9 percent is at Sabetha (Nemaha County), one of 2 locations in the county at that rate. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20133", "county": "Neosho County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0175, "combinedMin": 0.0825, "combinedMax": 0.115, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 8.25 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.5 percent is at Chanute Love's Travel Stop CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20135", "county": "Ness County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0, "combinedMin": 0.065, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 6.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.5 percent is at Ness City. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20137", "county": "Norton County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0175, "combinedMin": 0.0825, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 8.25 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at Norton. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20139", "county": "Osage County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at Carbondale. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20141", "county": "Osborne County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 8 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.5 percent is at Downs. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20143", "county": "Ottawa County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.5 percent is at Bennington, one of 3 locations in the county at that rate. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20145", "county": "Pawnee County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.09, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 8.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9 percent is at Larned. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20147", "county": "Phillips County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.005, "combinedMin": 0.07, "combinedMax": 0.09, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.5 percent countywide. The floor of 7 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9 percent is at Glade, one of 2 locations in the county at that rate. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20149", "county": "Pottawatomie County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.1, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10 percent is at Westmoreland. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20151", "county": "Pratt County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0175, "combinedMin": 0.0825, "combinedMax": 0.09, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 8.25 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9 percent is at Pratt. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20153", "county": "Rawlins County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. Every jurisdiction the state publishes inside this county carries the same 8.5 percent total, which is state plus county with no city or district tax anywhere in the county. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20155", "county": "Reno County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.1025, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10.25 percent is at Hutchinson Amber Hotel CID, one of 2 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. The state has already published an October 1 2026 edition in which the highest rate in this county becomes 11 percent, so confirm the date of sale before charging the ceiling. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20157", "county": "Republic County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.09, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 8.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9 percent is at Belleville. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20159", "county": "Rice County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at Geneseo. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20161", "county": "Riley County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.007, "combinedMin": 0.072, "combinedMax": 0.099, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.7 percent countywide. The floor of 7.2 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.9 percent is at Manhattan Town Center CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20163", "county": "Rooks County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.005, "combinedMin": 0.07, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.5 percent countywide. The floor of 7 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at Stockton. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20165", "county": "Rush County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0, "combinedMin": 0.065, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax. The floor of 6.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at La Crosse. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20167", "county": "Russell County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.1125, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 8.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.25 percent is at Russell 24/7 Travel Store CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20169", "county": "Saline County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.1125, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 8 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.25 percent is at Salina Alley CID, one of 4 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20171", "county": "Scott County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.09, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 8.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9 percent is at Scott City. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20173", "county": "Sedgwick County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.115, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.5 percent is at Goddard Tanganyika Wildlife Park CID & TDD, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20175", "county": "Seward County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0125, "combinedMin": 0.0775, "combinedMax": 0.1125, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide. The floor of 7.75 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.25 percent is at Liberal CID, one of 2 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20177", "county": "Shawnee County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0135, "combinedMin": 0.0785, "combinedMax": 0.1135, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.35 percent countywide. The floor of 7.85 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.35 percent is at Shawnee County Stormont Vail Events Center CID, one of 6 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20179", "county": "Sheridan County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. Every jurisdiction the state publishes inside this county carries the same 8.5 percent total, which is state plus county with no city or district tax anywhere in the county. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20181", "county": "Sherman County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0225, "combinedMin": 0.0875, "combinedMax": 0.11, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.25 percent countywide. The floor of 8.75 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11 percent is at Goodland 24/7 Travel Store CID, one of 2 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20183", "county": "Smith County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 8.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at Smith Center. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20185", "county": "Stafford County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at Stafford. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20187", "county": "Stanton County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. Every jurisdiction the state publishes inside this county carries the same 7.5 percent total, which is state plus county with no city or district tax anywhere in the county. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20189", "county": "Stevens County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.11, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11 percent is at Hugoton Sunrise Hospitality CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20191", "county": "Sumner County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.105, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10.5 percent is at Conway Springs. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20193", "county": "Thomas County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.0175, "combinedMin": 0.0825, "combinedMax": 0.11, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 8.25 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11 percent is at Colby 24/7 Triplett CID, one of 2 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20195", "county": "Trego County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.105, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10.5 percent is at WaKeeney Travel Plaza CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20197", "county": "Wabaunsee County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.015, "combinedMin": 0.08, "combinedMax": 0.1, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 8 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10 percent is at Wabaunsee County Maple Hill Travel Store CID, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "20199", "county": "Wallace County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. Every jurisdiction the state publishes inside this county carries the same 7.5 percent total, which is state plus county with no city or district tax anywhere in the county. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20201", "county": "Washington County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 8.5 percent is at Clifton (Washington County), one of 2 locations in the county at that rate. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20203", "county": "Wichita County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.02, "combinedMin": 0.085, "combinedMax": 0.085, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. Every jurisdiction the state publishes inside this county carries the same 8.5 percent total, which is state plus county with no city or district tax anywhere in the county. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20205", "county": "Wilson County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.105, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 10.5 percent is at Neodesha. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20207", "county": "Woodson County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.095, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 9.5 percent is at Yates Center. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "20209", "county": "Wyandotte County", "state": "Kansas", "abbr": "KS", "levyLevel": "local", "stateRate": 0.065, "countyRate": 0.01, "combinedMin": 0.075, "combinedMax": 0.11125, "note": "Kansas charges 6.5 percent statewide on general merchandise and then stacks a county rate, city rates and community improvement or transportation development district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 7.5 percent is state plus county in unincorporated areas with no city and no district tax. The ceiling of 11.125 percent is at Kansas City Downtown Hotel CID, one of 6 locations in the county at that rate, a community improvement or transportation development district that covers a single development rather than a town, so it applies only to the street addresses the state lists for it and not to the surrounding city. Kansas finished phasing its state rate on qualifying food down to 0 percent on January 1 2025, so groceries pay only the local part of these rates, but the figures here are the general merchandise rates.", "lookupUrl": "https://www.ksrevenue.gov/atrladdress.html", "source": "Kansas Department of Revenue, Publication KS-1700 Sales and Use Tax Jurisdiction Codes (Local Sales Tax Rates by Jurisdiction), Excel edition pub17000726.xlsx effective July 1 2026, https://www.ksrevenue.gov/pdf/pub17000726.xlsx, with jurisdiction codes joined to county FIPS using the department's Third Quarter 2026 Kansas SSTP Boundary file KSB2026Q3MAY20.csv, https://www.ksrevenue.gov/downloads/KSJuly26SSTP.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "21001", "county": "Adair County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21003", "county": "Allen County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21005", "county": "Anderson County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21007", "county": "Ballard County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21009", "county": "Barren County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21011", "county": "Bath County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21013", "county": "Bell County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21015", "county": "Boone County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21017", "county": "Bourbon County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21019", "county": "Boyd County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21021", "county": "Boyle County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21023", "county": "Bracken County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21025", "county": "Breathitt County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21027", "county": "Breckinridge County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21029", "county": "Bullitt County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21031", "county": "Butler County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21033", "county": "Caldwell County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21035", "county": "Calloway County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21037", "county": "Campbell County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21039", "county": "Carlisle County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21041", "county": "Carroll County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21043", "county": "Carter County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21045", "county": "Casey County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21047", "county": "Christian County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21049", "county": "Clark County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21051", "county": "Clay County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21053", "county": "Clinton County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21055", "county": "Crittenden County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21057", "county": "Cumberland County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21059", "county": "Daviess County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21061", "county": "Edmonson County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21063", "county": "Elliott County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21065", "county": "Estill County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21067", "county": "Fayette County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21069", "county": "Fleming County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21071", "county": "Floyd County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21073", "county": "Franklin County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21075", "county": "Fulton County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21077", "county": "Gallatin County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21079", "county": "Garrard County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21081", "county": "Grant County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21083", "county": "Graves County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21085", "county": "Grayson County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21087", "county": "Green County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21089", "county": "Greenup County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21091", "county": "Hancock County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21093", "county": "Hardin County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21095", "county": "Harlan County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21097", "county": "Harrison County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21099", "county": "Hart County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21101", "county": "Henderson County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21103", "county": "Henry County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21105", "county": "Hickman County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21107", "county": "Hopkins County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21109", "county": "Jackson County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21111", "county": "Jefferson County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21113", "county": "Jessamine County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21115", "county": "Johnson County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21117", "county": "Kenton County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21119", "county": "Knott County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21121", "county": "Knox County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21123", "county": "Larue County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21125", "county": "Laurel County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21127", "county": "Lawrence County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21129", "county": "Lee County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21131", "county": "Leslie County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21133", "county": "Letcher County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21135", "county": "Lewis County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21137", "county": "Lincoln County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21139", "county": "Livingston County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21141", "county": "Logan County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21143", "county": "Lyon County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21151", "county": "Madison County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21153", "county": "Magoffin County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21155", "county": "Marion County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21157", "county": "Marshall County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21159", "county": "Martin County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21161", "county": "Mason County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21145", "county": "McCracken County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21147", "county": "McCreary County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21149", "county": "McLean County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21163", "county": "Meade County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21165", "county": "Menifee County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21167", "county": "Mercer County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21169", "county": "Metcalfe County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21171", "county": "Monroe County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21173", "county": "Montgomery County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21175", "county": "Morgan County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21177", "county": "Muhlenberg County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21179", "county": "Nelson County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21181", "county": "Nicholas County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21183", "county": "Ohio County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21185", "county": "Oldham County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21187", "county": "Owen County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21189", "county": "Owsley County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21191", "county": "Pendleton County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21193", "county": "Perry County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21195", "county": "Pike County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21197", "county": "Powell County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21199", "county": "Pulaski County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21201", "county": "Robertson County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21203", "county": "Rockcastle County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21205", "county": "Rowan County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21207", "county": "Russell County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21209", "county": "Scott County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21211", "county": "Shelby County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21213", "county": "Simpson County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21215", "county": "Spencer County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21217", "county": "Taylor County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21219", "county": "Todd County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21221", "county": "Trigg County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21223", "county": "Trimble County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21225", "county": "Union County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21227", "county": "Warren County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21229", "county": "Washington County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21231", "county": "Wayne County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21233", "county": "Webster County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21235", "county": "Whitley County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21237", "county": "Wolfe County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "21239", "county": "Woodford County", "state": "Kentucky", "abbr": "KY", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but Kentucky has been steadily expanding the tax to cover more services (36+ services added by HB 8 in 2023).", "lookupUrl": "https://revenue.ky.gov/", "source": "Kentucky Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "22001", "county": "Acadia Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.02, "combinedMin": 0.0925, "combinedMax": 0.1125, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 2 percent applies everywhere in the parish, levied by the school board at 1.5 percent and the law enforcement district at 0.5 percent. No one rate covers the whole parish: the floor of 9.25 percent is in the balance of the parish outside any municipality and the ceiling of 11.25 percent is at Duson city limits in Acadia Parish. That ceiling is the part of the town of Duson that lies inside Acadia Parish, where the town's own 3 percent stacks on Acadia's parish levies and the collections are split between two parishes.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Acadia Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/acadia/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22003", "county": "Allen Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.047, "combinedMin": 0.097, "combinedMax": 0.11, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 4.7 percent applies everywhere in the parish, levied by the school board at 3 percent, the parish council at 0.7 percent and the law enforcement district at 1 percent. No one rate covers the whole parish: the floor of 9.7 percent is in the balance of the parish outside any municipality and the ceiling of 11 percent is at Oberlin.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Allen Parish sales and use tax rate table, edition effective April 1 2026, https://lataonline.org/for-taxpayers/city-to-parish-index/allen/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22005", "county": "Ascension Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.02, "combinedMin": 0.095, "combinedMax": 0.11, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 2 percent applies everywhere in the parish, levied by the school board at 2 percent. No one rate covers the whole parish: the floor of 9.5 percent is at East Ascension outside Gonzales or Sorrento and the ceiling of 11 percent is at Donaldsonville-Annexation Area. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Ascension Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/ascension/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22007", "county": "Assumption Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.04, "combinedMin": 0.1, "combinedMax": 0.105, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 4 percent applies everywhere in the parish, levied by the school board at 3 percent and the police jury at 1 percent. No one rate covers the whole parish: the floor of 10 percent is in the balance of the parish outside any municipality and the ceiling of 10.5 percent is at Napoleonville.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Assumption Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/assumption/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22009", "county": "Avoyelles Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.0325, "combinedMin": 0.0825, "combinedMax": 0.1025, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 3.25 percent applies everywhere in the parish, levied by the school board at 1.75 percent, the police jury at 1 percent and the law enforcement district at 0.5 percent. No one rate covers the whole parish: the floor of 8.25 percent is in the balance of the parish outside any municipality and the ceiling of 10.25 percent is at Simmesport.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Avoyelles Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/avoyelles/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22011", "county": "Beauregard Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.0975, "combinedMax": 0.1, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 0.5 percent applies everywhere in the parish, levied by the Beauregard Parish Sheriff's Office at 0.5 percent. No one rate covers the whole parish: the floor of 9.75 percent is in the balance of the parish outside any municipality and the ceiling of 10 percent is at DeRidder.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Beauregard Parish sales and use tax rate table, edition effective July 1 2026, https://lataonline.org/for-taxpayers/city-to-parish-index/beauregard/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22013", "county": "Bienville Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.03, "combinedMin": 0.08, "combinedMax": 0.1, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 3 percent applies everywhere in the parish, levied by the school board at 1 percent, a special school board levy at 1 percent and the police jury at 1 percent. No one rate covers the whole parish: the floor of 8 percent is in the balance of the parish outside any municipality and the ceiling of 10 percent is at Ringgold.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Bienville Parish sales and use tax rate table, edition effective July 1 2026, https://lataonline.org/for-taxpayers/city-to-parish-index/bienville/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22015", "county": "Bossier Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": null, "combinedMin": 0.0925, "combinedMax": 0.1025, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. No single local rate applies everywhere in this parish, because the parish level levies themselves differ between jurisdictions, so the parish figure is left unknown rather than guessed. No one rate covers the whole parish: the floor of 9.25 percent is in the balance of the parish outside any municipality and the ceiling of 10.25 percent is at Plain Dealing.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Bossier Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/bossier/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22017", "county": "Caddo Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.0185, "combinedMin": 0.0835, "combinedMax": 0.1235, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 1.85 percent applies everywhere in the parish, levied by the school board at 1.5 percent and the law enforcement district at 0.35 percent. No one rate covers the whole parish: the floor of 8.35 percent is in the balance of the parish outside any municipality and the ceiling of 12.35 percent is at I-49 North Corridor Econ Dev District. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Caddo Parish sales and use tax rate table, edition effective July 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/caddo/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22019", "county": "Calcasieu Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.0325, "combinedMin": 0.0925, "combinedMax": 0.1275, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 3.25 percent applies everywhere in the parish, levied by the school board at 2.5 percent and the law enforcement district at 0.75 percent. No one rate covers the whole parish: the floor of 9.25 percent is at Balance of Parish Inside Ward 1 and the ceiling of 12.75 percent is at Westlake Opportunity District. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Calcasieu Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/calcasieu/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22021", "county": "Caldwell Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.03, "combinedMin": 0.1, "combinedMax": 0.1, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 3 percent applies everywhere in the parish, levied by the school board at 2 percent and a hospital district at 1 percent. Every jurisdiction the table lists comes to the same 10 percent.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Caldwell Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/caldwell/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22023", "county": "Cameron Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": null, "combinedMin": null, "combinedMax": null, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. Cameron is the one parish the Louisiana Association of Tax Administrators publishes no rate table for, and the state's Parish E-File system covers every parish except this one, which is consistent with the parish having no local sales tax of its own. No current primary source states a local rate here, so the combined range is left unknown rather than published, and the state's 5 percent is the only figure confirmed. Use the state address lookup or call the Cameron Parish Police Jury before charging tax at an address in this parish.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, City to Parish Index (Cameron Parish is listed with no rate table), https://lataonline.org/for-taxpayers/city-to-parish-index/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "U", "countyRateBasis": "parish-wide floor" }, { "fips": "22025", "county": "Catahoula Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.06, "combinedMin": 0.11, "combinedMax": 0.12, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 6 percent applies everywhere in the parish, levied by the school board at 3 percent, the police jury at 2 percent and the law enforcement district at 1 percent. No one rate covers the whole parish: the floor of 11 percent is in the balance of the parish outside any municipality and the ceiling of 12 percent is at Jonesville Sales.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Catahoula Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/catahoula/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22027", "county": "Claiborne Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.02625, "combinedMin": 0.08625, "combinedMax": 0.11, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 2.625 percent applies everywhere in the parish, levied by the school board at 2 percent, a watershed district at 0.125 percent and a hospital tax at 0.5 percent. No one rate covers the whole parish: the floor of 8.625 percent is in the balance of the parish outside any municipality and the ceiling of 11 percent is at Homer.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Claiborne Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/claiborne/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22029", "county": "Concordia Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.0225, "combinedMin": 0.0875, "combinedMax": 0.1175, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 2.25 percent applies everywhere in the parish, levied by the school board at 2 percent and a hospital district at 0.25 percent. No one rate covers the whole parish: the floor of 8.75 percent is at Ferriday and the ceiling of 11.75 percent is at VREDD. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Concordia Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/concordia/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22031", "county": "De Soto Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.04, "combinedMin": 0.09, "combinedMax": 0.105, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 4 percent applies everywhere in the parish, levied by the school board at 2.5 percent, the police jury at 1 percent and the law enforcement district at 0.5 percent. No one rate covers the whole parish: the floor of 9 percent is in the balance of the parish outside any municipality and the ceiling of 10.5 percent is at Mansfield.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, De Soto Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/desoto/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22033", "county": "East Baton Rouge Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.015, "combinedMin": 0.105, "combinedMax": 0.125, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 1.5 percent applies everywhere in the parish, levied by a street and sewer tax at 1.5 percent. No one rate covers the whole parish: the floor of 10.5 percent is at Baton Rouge EBR School District and the ceiling of 12.5 percent is at Third-Florida EDD. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, East Baton Rouge Parish sales and use tax rate table, edition effective July 1 2026, https://lataonline.org/for-taxpayers/city-to-parish-index/east-baton-rouge/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22035", "county": "East Carroll Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.05, "combinedMin": 0.1, "combinedMax": 0.12, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 5 percent applies everywhere in the parish, levied by the school board at 3 percent, the police jury at 1 percent and the law enforcement district at 1 percent. No one rate covers the whole parish: the floor of 10 percent is in the balance of the parish outside any municipality and the ceiling of 12 percent is at Lake Providence.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, East Carroll Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/east-carroll/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22037", "county": "East Feliciana Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.05, "combinedMin": 0.1, "combinedMax": 0.11, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 5 percent applies everywhere in the parish, levied by the school board at 2 percent and the police jury at 3 percent. No one rate covers the whole parish: the floor of 10 percent is in the balance of the parish outside any municipality and the ceiling of 11 percent is at Town of Slaughter.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, East Feliciana Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/east-feliciana/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22039", "county": "Evangeline Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.04, "combinedMin": 0.11, "combinedMax": 0.11, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 4 percent applies everywhere in the parish, levied by the school board at 2 percent, a solid waste levy at 1 percent and the sheriff at 1 percent. Every jurisdiction the table lists comes to the same 11 percent.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Evangeline Parish sales and use tax rate table, edition effective October 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/evangeline/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22041", "county": "Franklin Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.04, "combinedMin": 0.09, "combinedMax": 0.11, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 4 percent applies everywhere in the parish, levied by the school board at 2 percent, the parish council at 1.5 percent and the law enforcement district at 0.5 percent. No one rate covers the whole parish: the floor of 9 percent is in the balance of the parish outside any municipality and the ceiling of 11 percent is at Winnsboro.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Franklin Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/franklin/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22043", "county": "Grant Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.04, "combinedMin": 0.09, "combinedMax": 0.11, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 4 percent applies everywhere in the parish, levied by the school board at 2 percent, the parish council at 1 percent and the law enforcement district at 1 percent. No one rate covers the whole parish: the floor of 9 percent is in the balance of the parish outside any municipality and the ceiling of 11 percent is at Georgetown.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Grant Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/grant/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22045", "county": "Iberia Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.0275, "combinedMin": 0.0925, "combinedMax": 0.1125, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 2.75 percent applies everywhere in the parish, levied by the school board at 2 percent, the law enforcement district at 0.5 percent and a mosquito control district at 0.25 percent. No one rate covers the whole parish: the floor of 9.25 percent is in the balance of the parish outside any municipality and the ceiling of 11.25 percent is at New Iberia Hwy 182 EDD#1. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Iberia Parish sales and use tax rate table, edition effective July 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/iberia/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22047", "county": "Iberville Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.0225, "combinedMin": 0.1025, "combinedMax": 0.12916, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 2.25 percent applies everywhere in the parish, levied by the school board at 2 percent and the 18th Judicial Enforcement District at 0.25 percent. No one rate covers the whole parish: the floor of 10.25 percent is at Parishwide excluding City of St. Gabriel and the ceiling of 12.916 percent is at University Club Center, Economic Dev. Dist., St. Gabriel Corp. Limits. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Iberville Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/iberville/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22049", "county": "Jackson Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.01, "combinedMin": 0.09, "combinedMax": 0.1, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 1 percent applies everywhere in the parish, levied by the police jury at 1 percent. No one rate covers the whole parish: the floor of 9 percent is in the balance of the parish outside any municipality and the ceiling of 10 percent is at Town of Jonesboro.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Jackson Parish sales and use tax rate table, edition effective July 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/jackson/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22053", "county": "Jefferson Davis Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.035, "combinedMin": 0.105, "combinedMax": 0.125, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 3.5 percent applies everywhere in the parish, levied by the school board at 2.5 percent, the law enforcement district at 0.5 percent and a jail maintenance tax at 0.5 percent. No one rate covers the whole parish: the floor of 10.5 percent is in the balance of the parish outside any municipality and the ceiling of 12.5 percent is at Welsh EDD #1. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Jefferson Davis Parish sales and use tax rate table, edition effective April 1 2026, https://lataonline.org/for-taxpayers/city-to-parish-index/jefferson-davis/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22051", "county": "Jefferson Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.0475, "combinedMin": 0.0975, "combinedMax": 0.1175, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. In Jefferson Parish 4.75 percent applies everywhere, from the school board at 2 percent, the parish council at 2.5 percent and the law enforcement district at 0.25 percent. The floor of 9.75 percent is that parish wide rate with no municipal or district tax on top. The ceiling of 11.75 percent applies only inside the New Orleans International Airport sales tax district and the North 1300 Veterans Boulevard economic development district, both in Kenner, so do not read it as the rate for Kenner generally. Louisiana exempts food for home consumption and prescription drugs from the state tax but local collectors may still tax them, and this parish publishes a lower local rate for those items than the general rate shown here.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Jefferson Parish Sheriff, Bureau of Revenue and Taxation, Table of Local Sales/Use/Occupancy Tax Rates, effective January 1 2025, https://jpso.com/DocumentCenter/View/1506/01012025---JPSO-Website-Tax-Rate-Table-Updates; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22055", "county": "Lafayette Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.02, "combinedMin": 0.09, "combinedMax": 0.11, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 2 percent applies everywhere in the parish, levied by the school board at 2 percent. No one rate covers the whole parish: the floor of 9 percent is at Lafayette (excluding EDD) and the ceiling of 11 percent is at Trappey EDD within the City of Lafayette. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Lafayette Parish sales and use tax rate table, edition effective October 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/lafayette/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22057", "county": "Lafourche Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.026, "combinedMin": 0.0965, "combinedMax": 0.104, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 2.6 percent applies everywhere in the parish, levied by the school board at 2.4 percent and the law enforcement district at 0.2 percent. No one rate covers the whole parish: the floor of 9.65 percent is at North Unincorporated Area and the ceiling of 10.4 percent is at South Unincorporated Area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Lafourche Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/lafourche/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22059", "county": "LaSalle Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.03, "combinedMin": 0.08, "combinedMax": 0.095, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 3 percent applies everywhere in the parish, levied by the school board at 2 percent, the police jury at 0.5 percent and the law enforcement district at 0.5 percent. No one rate covers the whole parish: the floor of 8 percent is in the balance of the parish outside any municipality and the ceiling of 9.5 percent is at Tullos.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, LaSalle Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/lasalle/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22061", "county": "Lincoln Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.035, "combinedMin": 0.0875, "combinedMax": 0.1275, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 3.5 percent applies everywhere in the parish, levied by the school board at 2.5 percent, the police jury at 0.75 percent and the sheriff at 0.25 percent. No one rate covers the whole parish: the floor of 8.75 percent is in the balance of the parish outside any municipality and the ceiling of 12.75 percent is at Ruston EDD #1. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Lincoln Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/lincoln/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22063", "county": "Livingston Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.035, "combinedMin": 0.09, "combinedMax": 0.115, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 3.5 percent applies everywhere in the parish, levied by the school board at 2 percent, the law enforcement district at 0.5 percent and the parish council at 1 percent. No one rate covers the whole parish: the floor of 9 percent is in the balance of the parish outside any municipality and the ceiling of 11.5 percent is at Juban Crossing EDD. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Livingston Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/livingston/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22065", "county": "Madison Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.035, "combinedMin": 0.085, "combinedMax": 0.11, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 3.5 percent applies everywhere in the parish, levied by the school board at 2.5 percent, the police jury at 0.5 percent and the law enforcement district at 0.5 percent. No one rate covers the whole parish: the floor of 8.5 percent is in the balance of the parish outside any municipality and the ceiling of 11 percent is at Tallulah.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Madison Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/madison/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22067", "county": "Morehouse Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.03, "combinedMin": 0.085, "combinedMax": 0.11, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 3 percent applies everywhere in the parish, levied by the school board at 2 percent, the police jury at 0.5 percent and the sheriff at 0.5 percent. No one rate covers the whole parish: the floor of 8.5 percent is at Oak Ridge and the ceiling of 11 percent is at Mer Rouge.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Morehouse Parish sales and use tax rate table, edition effective April 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/morehouse/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22069", "county": "Natchitoches Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.09, "combinedMax": 0.125, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 0.5 percent applies everywhere in the parish, levied by the law enforcement district at 0.5 percent. No one rate covers the whole parish: the floor of 9 percent is in the balance of the parish outside any municipality and the ceiling of 12.5 percent is at Natchitoches Mill Street - EDD F. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Natchitoches Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/natchitoches/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22071", "county": "Orleans Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.05, "combinedMin": 0.1, "combinedMax": 0.1, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. The whole parish files as a single jurisdiction and the local rate of 5 percent applies everywhere in it. Every jurisdiction the table lists comes to the same 10 percent. Orleans Parish and the City of New Orleans are the same territory, so the 2.5 percent the table shows as a city rate covers the entire parish. Louisiana exempts food for home consumption and prescription drugs from the state tax but local collectors may still tax them, and this parish publishes a lower local rate for those items than the general rate shown here.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Orleans Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/orleans/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "22073", "county": "Ouachita Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": null, "combinedMin": 0.105, "combinedMax": 0.1299, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. No single local rate applies everywhere in this parish, because the parish level levies themselves differ between jurisdictions, so the parish figure is left unknown rather than guessed. No one rate covers the whole parish: the floor of 10.5 percent is at Richwood and the ceiling of 12.99 percent is at Walnut St EDD. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area. Louisiana exempts food for home consumption and prescription drugs from the state tax but local collectors may still tax them, and this parish publishes a lower local rate for those items than the general rate shown here.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Ouachita Parish sales and use tax rate table, edition effective July 1 2026, https://lataonline.org/for-taxpayers/city-to-parish-index/ouachita/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22075", "county": "Plaquemines Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.0525, "combinedMin": 0.1025, "combinedMax": 0.1025, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. The whole parish files as a single jurisdiction and the local rate of 5.25 percent applies everywhere in it. Every jurisdiction the table lists comes to the same 10.25 percent. Louisiana exempts food for home consumption and prescription drugs from the state tax but local collectors may still tax them, and this parish publishes a lower local rate for those items than the general rate shown here.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Plaquemines Parish sales and use tax rate table, edition effective July 1 2026, https://lataonline.org/for-taxpayers/city-to-parish-index/plaquemines/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22077", "county": "Pointe Coupee Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.0425, "combinedMin": 0.0925, "combinedMax": 0.1025, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 4.25 percent applies everywhere in the parish, levied by the school board at 2 percent, the police jury at 2 percent and the 18th Judicial Enforcement District at 0.25 percent. No one rate covers the whole parish: the floor of 9.25 percent is in the balance of the parish outside any municipality and the ceiling of 10.25 percent is at New Roads.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Pointe Coupee Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/pointe-coupee/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22079", "county": "Rapides Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.03, "combinedMin": 0.085, "combinedMax": 0.11, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 3 percent applies everywhere in the parish, levied by the parish at 1 percent, the school board at 1.5 percent and the law enforcement district at 0.5 percent. No one rate covers the whole parish: the floor of 8.5 percent is in the balance of the parish outside any municipality and the ceiling of 11 percent is at Boyce.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Rapides Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/rapides/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22081", "county": "Red River Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.045, "combinedMin": 0.095, "combinedMax": 0.105, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 4.5 percent applies everywhere in the parish, levied by the school board at 2 percent, the police jury at 1.5 percent and the law enforcement district at 1 percent. No one rate covers the whole parish: the floor of 9.5 percent is in the balance of the parish outside any municipality and the ceiling of 10.5 percent is at Hall Summit.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Red River Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/red-river/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22083", "county": "Richland Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.0425, "combinedMin": 0.0925, "combinedMax": 0.1125, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 4.25 percent applies everywhere in the parish, levied by the school board at 2.25 percent, the police jury at 1.5 percent and the law enforcement district at 0.5 percent. No one rate covers the whole parish: the floor of 9.25 percent is in the balance of the parish outside any municipality and the ceiling of 11.25 percent is at Delhi.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Richland Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/richland/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22085", "county": "Sabine Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.04125, "combinedMin": 0.09625, "combinedMax": 0.11625, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 4.125 percent applies everywhere in the parish, levied by the school board at 2 percent, the police jury at 1 percent, the law enforcement district at 0.75 percent, the council on aging at 0.25 percent and the district attorney at 0.125 percent. No one rate covers the whole parish: the floor of 9.625 percent is at Balance of Parish Sch. Dist. 2 and the ceiling of 11.625 percent is at Zwolle.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Sabine Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/sabine/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22087", "county": "St. Bernard Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.05, "combinedMin": 0.1, "combinedMax": 0.1, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. The whole parish files as a single jurisdiction and the local rate of 5 percent applies everywhere in it. Every jurisdiction the table lists comes to the same 10 percent.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, St. Bernard Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/st-bernard/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22089", "county": "St. Charles Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.05, "combinedMin": 0.1, "combinedMax": 0.1, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. The whole parish files as a single jurisdiction and the local rate of 5 percent applies everywhere in it. Every jurisdiction the table lists comes to the same 10 percent.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, St. Charles Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/st-charles/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22091", "county": "St. Helena Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.05, "combinedMin": 0.1, "combinedMax": 0.11, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 5 percent applies everywhere in the parish, levied by the school board at 2 percent and the police jury at 3 percent. No one rate covers the whole parish: the floor of 10 percent is in the balance of the parish outside any municipality and the ceiling of 11 percent is at Montpelier.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, St. Helena Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/st-helena/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22093", "county": "St. James Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.025, "combinedMin": 0.085, "combinedMax": 0.095, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 2.5 percent applies everywhere in the parish, levied by the school board at 2.5 percent. No one rate covers the whole parish: the floor of 8.5 percent is in the balance of the parish outside any municipality and the ceiling of 9.5 percent is at Town of Lutcher.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, St. James Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/st-james/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22095", "county": "St. John the Baptist Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.0525, "combinedMin": 0.1025, "combinedMax": 0.1025, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. The whole parish files as a single jurisdiction and the local rate of 5.25 percent applies everywhere in it. Every jurisdiction the table lists comes to the same 10.25 percent.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, St. John the Baptist Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/st-john/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22097", "county": "St. Landry Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.0355, "combinedMin": 0.0855, "combinedMax": 0.1255, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 3.55 percent applies everywhere in the parish, levied by the school board at 2 percent, the law enforcement district at 0.75 percent and a solid waste levy at 0.8 percent. No one rate covers the whole parish: the floor of 8.55 percent is at Leonville and the ceiling of 12.55 percent is at Sunset EDD. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, St. Landry Parish sales and use tax rate table, edition effective January 1 2026, https://lataonline.org/for-taxpayers/city-to-parish-index/st-landry/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22099", "county": "St. Martin Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.085, "combinedMax": 0.11, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 0.5 percent applies everywhere in the parish, levied by the law enforcement district at 0.5 percent. No one rate covers the whole parish: the floor of 8.5 percent is at Arnaudville and the ceiling of 11 percent is at St. Martinville North Annex. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, St. Martin Parish sales and use tax rate table, edition effective October 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/st-martin/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22101", "county": "St. Mary Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.0315, "combinedMin": 0.0945, "combinedMax": 0.1045, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 3.15 percent applies everywhere in the parish, levied by the school board at 1.9 percent, a solid waste levy at 0.75 percent and the law enforcement district at 0.5 percent. No one rate covers the whole parish: the floor of 9.45 percent is at Berwick and the ceiling of 10.45 percent is at Franklin.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, St. Mary Parish sales and use tax rate table, edition effective April 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/st-mary/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22103", "county": "St. Tammany Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.1063, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 2.25 percent applies everywhere in the parish, levied by the school board at 2 percent and the law enforcement district at 0.25 percent. No one rate covers the whole parish: the floor of 9.25 percent is at Abita Springs and the ceiling of 10.63 percent is at Camellia Square EDD. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, St. Tammany Parish sales and use tax rate table, edition effective January 1 2026, https://lataonline.org/for-taxpayers/city-to-parish-index/st-tammany/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22105", "county": "Tangipahoa Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.035, "combinedMin": 0.085, "combinedMax": 0.11, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 3.5 percent applies everywhere in the parish, levied by the school board at 2 percent, the parish council at 1 percent and an education improvement tax at 0.5 percent. No one rate covers the whole parish: the floor of 8.5 percent is in the balance of the parish outside any municipality and the ceiling of 11 percent is at Roseland.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Tangipahoa Parish sales and use tax rate table, edition effective April 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/tangipahoa/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22107", "county": "Tensas Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.0575, "combinedMin": 0.1075, "combinedMax": 0.1175, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 5.75 percent applies everywhere in the parish, levied by the school board at 1.5 percent, the police jury at 3.5 percent, the law enforcement district at 0.25 percent and a schools educational facilities improvement district at 0.5 percent. No one rate covers the whole parish: the floor of 10.75 percent is in the balance of the parish outside any municipality and the ceiling of 11.75 percent is at St. Joseph.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Tensas Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/tensas/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22109", "county": "Terrebonne Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.055, "combinedMin": 0.105, "combinedMax": 0.105, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. The whole parish files as a single jurisdiction and the local rate of 5.5 percent applies everywhere in it. Every jurisdiction the table lists comes to the same 10.5 percent.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Terrebonne Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/terrebonne/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22111", "county": "Union Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.05, "combinedMin": 0.1, "combinedMax": 0.12, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 5 percent applies everywhere in the parish, levied by the school board at 3 percent, the police jury at 1 percent and the law enforcement district at 1 percent. No one rate covers the whole parish: the floor of 10 percent is in the balance of the parish outside any municipality and the ceiling of 12 percent is at Farmerville.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Union Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/union/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22113", "county": "Vermilion Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.0375, "combinedMin": 0.0875, "combinedMax": 0.1125, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 3.75 percent applies everywhere in the parish, levied by the school board at 1.5 percent, the police jury at 1.5 percent and the law enforcement district at 0.75 percent. No one rate covers the whole parish: the floor of 8.75 percent is in the balance of the parish outside any municipality and the ceiling of 11.25 percent is at Delcambre, Parish & Hospital Dist #2.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Vermilion Parish sales and use tax rate table, edition effective April 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/vermilion/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22115", "county": "Vernon Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.04, "combinedMin": 0.09, "combinedMax": 0.105, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 4 percent applies everywhere in the parish, levied by the school board at 2 percent, the police jury at 1.5 percent and the law enforcement district at 0.5 percent. No one rate covers the whole parish: the floor of 9 percent is in the balance of the parish outside any municipality and the ceiling of 10.5 percent is at Rosepine.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Vernon Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/vernon/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22117", "county": "Washington Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.0883, "combinedMax": 0.115, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 0.5 percent applies everywhere in the parish, levied by the law enforcement district at 0.5 percent. No one rate covers the whole parish: the floor of 8.83 percent is at 4th Ward and the ceiling of 11.5 percent is at Franklinton.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Washington Parish sales and use tax rate table, edition effective April 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/washington/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22119", "county": "Webster Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.01, "combinedMin": 0.08, "combinedMax": 0.125, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 1 percent applies everywhere in the parish, levied by the police jury at 0.5 percent and the law enforcement district at 0.5 percent. No one rate covers the whole parish: the floor of 8 percent is at Balance of Parish Outside School District #6 and the ceiling of 12.5 percent is at Minden EDD* #4. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Webster Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/webster/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22121", "county": "West Baton Rouge Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.0525, "combinedMin": 0.1025, "combinedMax": 0.1075, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 5.25 percent applies everywhere in the parish, levied by the school board at 1 percent, the parish council at 1 percent, a correctional facilities tax at 0.5 percent, a fire district at 0.5 percent, an educational facilities improvement tax at 1 percent, a parish sales tax district at 1 percent and the judicial enforcement district at 0.25 percent. No one rate covers the whole parish: the floor of 10.25 percent is in the balance of the parish outside any municipality and the ceiling of 10.75 percent is at Riverview EDD. That ceiling applies only inside a single development or annexation district rather than across a whole town, so it must not be read as the rate for the surrounding area.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, West Baton Rouge Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/west-baton-rouge/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "parish-wide floor" }, { "fips": "22123", "county": "West Carroll Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.055, "combinedMin": 0.105, "combinedMax": 0.115, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 5.5 percent applies everywhere in the parish, levied by the school board at 2 percent, the police jury at 3 percent and the sheriff at 0.5 percent. No one rate covers the whole parish: the floor of 10.5 percent is at Outside City Limits of Oak Grove and the ceiling of 11.5 percent is at Inside City Limits of Oak Grove.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, West Carroll Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/west-carroll/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22125", "county": "West Feliciana Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.03, "combinedMin": 0.1, "combinedMax": 0.105, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 3 percent applies everywhere in the parish, levied by the school board at 3 percent. No one rate covers the whole parish: the floor of 10 percent is in the balance of the parish outside any municipality and the ceiling of 10.5 percent is at Town of St. Francisville.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, West Feliciana Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/west-feliciana/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "22127", "county": "Winn Parish", "state": "Louisiana", "abbr": "LA", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.04, "combinedMin": 0.09, "combinedMax": 0.105, "note": "Louisiana charges 5 percent statewide, and every local sales tax is levied and collected locally rather than by the state, by the parish school board, the parish governing authority, the sheriff's law enforcement district, municipalities and economic development districts, so the parish line is not the tax boundary. 4 percent applies everywhere in the parish, levied by the school board at 2 percent, the police jury at 1 percent, the law enforcement district at 0.5 percent and a police jury road tax at 0.5 percent. No one rate covers the whole parish: the floor of 9 percent is in the balance of the parish outside any municipality and the ceiling of 10.5 percent is at Winn Parish Within the City of Winnfield.", "lookupUrl": "https://parishe-file.revenue.louisiana.gov/lookup/lookup.aspx", "source": "Louisiana Association of Tax Administrators, Winn Parish sales and use tax rate table, edition effective January 1 2025, https://lataonline.org/for-taxpayers/city-to-parish-index/winn/; state rate from Louisiana Department of Revenue, Tax Reform Frequently Asked Questions, General Sales Tax (edition dated September 23 2025), https://dam.ldr.la.gov/miscellaneous/Sales%20Tax%20Reform%20FAQs%209.23.25.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "23001", "county": "Androscoggin County", "state": "Maine", "abbr": "ME", "levyLevel": "state-only", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.", "lookupUrl": "https://www.maine.gov/revenue/", "source": "Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "23003", "county": "Aroostook County", "state": "Maine", "abbr": "ME", "levyLevel": "state-only", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.", "lookupUrl": "https://www.maine.gov/revenue/", "source": "Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "23005", "county": "Cumberland County", "state": "Maine", "abbr": "ME", "levyLevel": "state-only", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.", "lookupUrl": "https://www.maine.gov/revenue/", "source": "Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "23007", "county": "Franklin County", "state": "Maine", "abbr": "ME", "levyLevel": "state-only", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.", "lookupUrl": "https://www.maine.gov/revenue/", "source": "Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "23009", "county": "Hancock County", "state": "Maine", "abbr": "ME", "levyLevel": "state-only", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.", "lookupUrl": "https://www.maine.gov/revenue/", "source": "Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "23011", "county": "Kennebec County", "state": "Maine", "abbr": "ME", "levyLevel": "state-only", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.", "lookupUrl": "https://www.maine.gov/revenue/", "source": "Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "23013", "county": "Knox County", "state": "Maine", "abbr": "ME", "levyLevel": "state-only", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.", "lookupUrl": "https://www.maine.gov/revenue/", "source": "Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "23015", "county": "Lincoln County", "state": "Maine", "abbr": "ME", "levyLevel": "state-only", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.", "lookupUrl": "https://www.maine.gov/revenue/", "source": "Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "23017", "county": "Oxford County", "state": "Maine", "abbr": "ME", "levyLevel": "state-only", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.", "lookupUrl": "https://www.maine.gov/revenue/", "source": "Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "23019", "county": "Penobscot County", "state": "Maine", "abbr": "ME", "levyLevel": "state-only", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.", "lookupUrl": "https://www.maine.gov/revenue/", "source": "Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "23021", "county": "Piscataquis County", "state": "Maine", "abbr": "ME", "levyLevel": "state-only", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.", "lookupUrl": "https://www.maine.gov/revenue/", "source": "Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "23023", "county": "Sagadahoc County", "state": "Maine", "abbr": "ME", "levyLevel": "state-only", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.", "lookupUrl": "https://www.maine.gov/revenue/", "source": "Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "23025", "county": "Somerset County", "state": "Maine", "abbr": "ME", "levyLevel": "state-only", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.", "lookupUrl": "https://www.maine.gov/revenue/", "source": "Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "23027", "county": "Waldo County", "state": "Maine", "abbr": "ME", "levyLevel": "state-only", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.", "lookupUrl": "https://www.maine.gov/revenue/", "source": "Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "23029", "county": "Washington County", "state": "Maine", "abbr": "ME", "levyLevel": "state-only", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.", "lookupUrl": "https://www.maine.gov/revenue/", "source": "Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "23031", "county": "York County", "state": "Maine", "abbr": "ME", "levyLevel": "state-only", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt, but a separate 8% tax applies to prepared food and lodging.", "lookupUrl": "https://www.maine.gov/revenue/", "source": "Maine Revenue Services / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24001", "county": "Allegany County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24003", "county": "Anne Arundel County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24510", "county": "Baltimore city", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24005", "county": "Baltimore County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24009", "county": "Calvert County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24011", "county": "Caroline County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24013", "county": "Carroll County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24015", "county": "Cecil County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24017", "county": "Charles County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24019", "county": "Dorchester County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24021", "county": "Frederick County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24023", "county": "Garrett County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24025", "county": "Harford County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24027", "county": "Howard County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24029", "county": "Kent County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24031", "county": "Montgomery County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24033", "county": "Prince George's County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24035", "county": "Queen Anne's County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24039", "county": "Somerset County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24037", "county": "St. Mary's County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24041", "county": "Talbot County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24043", "county": "Washington County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24045", "county": "Wicomico County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "24047", "county": "Worcester County", "state": "Maryland", "abbr": "MD", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription/OTC drugs are exempt.", "lookupUrl": "https://www.marylandtaxes.gov/", "source": "Comptroller of Maryland / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "25001", "county": "Barnstable County", "state": "Massachusetts", "abbr": "MA", "levyLevel": "state-only", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing under $175 per item is exempt (with the excess over $175 taxable).", "lookupUrl": "https://www.mass.gov/service-details/learn-about-massachusetts-tax-rates", "source": "Massachusetts Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "25003", "county": "Berkshire County", "state": "Massachusetts", "abbr": "MA", "levyLevel": "state-only", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing under $175 per item is exempt (with the excess over $175 taxable).", "lookupUrl": "https://www.mass.gov/service-details/learn-about-massachusetts-tax-rates", "source": "Massachusetts Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "25005", "county": "Bristol County", "state": "Massachusetts", "abbr": "MA", "levyLevel": "state-only", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing under $175 per item is exempt (with the excess over $175 taxable).", "lookupUrl": "https://www.mass.gov/service-details/learn-about-massachusetts-tax-rates", "source": "Massachusetts Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "25007", "county": "Dukes County", "state": "Massachusetts", "abbr": "MA", "levyLevel": "state-only", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing under $175 per item is exempt (with the excess over $175 taxable).", "lookupUrl": "https://www.mass.gov/service-details/learn-about-massachusetts-tax-rates", "source": "Massachusetts Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "25009", "county": "Essex County", "state": "Massachusetts", "abbr": "MA", "levyLevel": "state-only", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing under $175 per item is exempt (with the excess over $175 taxable).", "lookupUrl": "https://www.mass.gov/service-details/learn-about-massachusetts-tax-rates", "source": "Massachusetts Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "25011", "county": "Franklin County", "state": "Massachusetts", "abbr": "MA", "levyLevel": "state-only", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing under $175 per item is exempt (with the excess over $175 taxable).", "lookupUrl": "https://www.mass.gov/service-details/learn-about-massachusetts-tax-rates", "source": "Massachusetts Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "25013", "county": "Hampden County", "state": "Massachusetts", "abbr": "MA", "levyLevel": "state-only", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing under $175 per item is exempt (with the excess over $175 taxable).", "lookupUrl": "https://www.mass.gov/service-details/learn-about-massachusetts-tax-rates", "source": "Massachusetts Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "25015", "county": "Hampshire County", "state": "Massachusetts", "abbr": "MA", "levyLevel": "state-only", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing under $175 per item is exempt (with the excess over $175 taxable).", "lookupUrl": "https://www.mass.gov/service-details/learn-about-massachusetts-tax-rates", "source": "Massachusetts Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "25017", "county": "Middlesex County", "state": "Massachusetts", "abbr": "MA", "levyLevel": "state-only", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing under $175 per item is exempt (with the excess over $175 taxable).", "lookupUrl": "https://www.mass.gov/service-details/learn-about-massachusetts-tax-rates", "source": "Massachusetts Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "25019", "county": "Nantucket County", "state": "Massachusetts", "abbr": "MA", "levyLevel": "state-only", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing under $175 per item is exempt (with the excess over $175 taxable).", "lookupUrl": "https://www.mass.gov/service-details/learn-about-massachusetts-tax-rates", "source": "Massachusetts Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "25021", "county": "Norfolk County", "state": "Massachusetts", "abbr": "MA", "levyLevel": "state-only", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing under $175 per item is exempt (with the excess over $175 taxable).", "lookupUrl": "https://www.mass.gov/service-details/learn-about-massachusetts-tax-rates", "source": "Massachusetts Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "25023", "county": "Plymouth County", "state": "Massachusetts", "abbr": "MA", "levyLevel": "state-only", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing under $175 per item is exempt (with the excess over $175 taxable).", "lookupUrl": "https://www.mass.gov/service-details/learn-about-massachusetts-tax-rates", "source": "Massachusetts Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "25025", "county": "Suffolk County", "state": "Massachusetts", "abbr": "MA", "levyLevel": "state-only", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing under $175 per item is exempt (with the excess over $175 taxable).", "lookupUrl": "https://www.mass.gov/service-details/learn-about-massachusetts-tax-rates", "source": "Massachusetts Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "25027", "county": "Worcester County", "state": "Massachusetts", "abbr": "MA", "levyLevel": "state-only", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing under $175 per item is exempt (with the excess over $175 taxable).", "lookupUrl": "https://www.mass.gov/service-details/learn-about-massachusetts-tax-rates", "source": "Massachusetts Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26001", "county": "Alcona County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26003", "county": "Alger County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26005", "county": "Allegan County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26007", "county": "Alpena County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26009", "county": "Antrim County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26011", "county": "Arenac County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26013", "county": "Baraga County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26015", "county": "Barry County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26017", "county": "Bay County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26019", "county": "Benzie County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26021", "county": "Berrien County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26023", "county": "Branch County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26025", "county": "Calhoun County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26027", "county": "Cass County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26029", "county": "Charlevoix County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26031", "county": "Cheboygan County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26033", "county": "Chippewa County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26035", "county": "Clare County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26037", "county": "Clinton County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26039", "county": "Crawford County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26041", "county": "Delta County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26043", "county": "Dickinson County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26045", "county": "Eaton County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26047", "county": "Emmet County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26049", "county": "Genesee County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26051", "county": "Gladwin County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26053", "county": "Gogebic County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26055", "county": "Grand Traverse County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26057", "county": "Gratiot County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26059", "county": "Hillsdale County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26061", "county": "Houghton County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26063", "county": "Huron County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26065", "county": "Ingham County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26067", "county": "Ionia County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26069", "county": "Iosco County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26071", "county": "Iron County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26073", "county": "Isabella County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26075", "county": "Jackson County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26077", "county": "Kalamazoo County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26079", "county": "Kalkaska County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26081", "county": "Kent County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26083", "county": "Keweenaw County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26085", "county": "Lake County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26087", "county": "Lapeer County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26089", "county": "Leelanau County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26091", "county": "Lenawee County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26093", "county": "Livingston County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26095", "county": "Luce County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26097", "county": "Mackinac County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26099", "county": "Macomb County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26101", "county": "Manistee County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26103", "county": "Marquette County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26105", "county": "Mason County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26107", "county": "Mecosta County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26109", "county": "Menominee County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26111", "county": "Midland County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26113", "county": "Missaukee County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26115", "county": "Monroe County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26117", "county": "Montcalm County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26119", "county": "Montmorency County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26121", "county": "Muskegon County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26123", "county": "Newaygo County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26125", "county": "Oakland County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26127", "county": "Oceana County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26129", "county": "Ogemaw County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26131", "county": "Ontonagon County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26133", "county": "Osceola County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26135", "county": "Oscoda County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26137", "county": "Otsego County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26139", "county": "Ottawa County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26141", "county": "Presque Isle County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26143", "county": "Roscommon County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26145", "county": "Saginaw County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26151", "county": "Sanilac County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26153", "county": "Schoolcraft County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26155", "county": "Shiawassee County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26147", "county": "St. Clair County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26149", "county": "St. Joseph County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26157", "county": "Tuscola County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26159", "county": "Van Buren County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26161", "county": "Washtenaw County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26163", "county": "Wayne County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "26165", "county": "Wexford County", "state": "Michigan", "abbr": "MI", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "No local sales taxes anywhere in the state; groceries and prescription drugs are exempt.", "lookupUrl": "https://www.michigan.gov/treasury", "source": "Michigan Department of Treasury / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "27001", "county": "Aitkin County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Aitkin County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27003", "county": "Anoka County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.0025, "combinedMin": 0.08125, "combinedMax": 0.08125, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Anoka County itself levies a 0.25 percent Anoka Transit sales tax, which reaches every address in the county. Two regional taxes also apply at every address in the seven county Twin Cities area, the Metro Area Transportation tax at 0.75 percent and the Metro Area Tax for Housing at 0.25 percent. They are levied across the region rather than by the state or by any one county, so they are not part of the state or county rate, but they are included in the combined rate shown here. No city in the county levies a tax of its own today, so the combined rate is a uniform 8.125 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27005", "county": "Becker County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Becker County itself levies a 0.5 percent Becker Transit sales tax, which reaches every address in the county. Detroit Lakes adds a city tax of its own on top, which is why the rate reaches 7.875 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27007", "county": "Beltrami County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.01125, "combinedMin": 0.08, "combinedMax": 0.085, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Beltrami County itself levies a 0.625 percent Beltrami County sales tax and a 0.5 percent Beltrami Transit sales tax, both of which reach every address in the county. Bemidji adds a city tax of its own on top, which is why the rate reaches 8.5 percent there and sits at 8 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure. Collected from the guide effective 2026-10-01, which is the only edition the department publishes; the Q3 URL now returns 404. A city tax in this county runs until 2026-09-30, so this record describes the rate from October 1 rather than today. Re-collect after that date to make it current, and treat the range as provisional until then.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "S", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27009", "county": "Benton County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Benton County itself levies a 0.5 percent Benton Transit sales tax, which reaches every address in the county. A 0.5 percent St. Cloud Area tax covers St. Augusta, St. Cloud, St. Joseph, Sartell, Sauk Rapids and Waite Park, which straddle county lines, so it is a third layer belonging to neither the state nor the county. No city here levies a tax of its own, and the spread up to 7.875 percent comes from an area tax that covers only part of the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27011", "county": "Big Stone County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Big Stone County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27013", "county": "Blue Earth County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Blue Earth County itself levies a 0.5 percent Blue Earth Transit sales tax, which reaches every address in the county. Mankato and North Mankato each add a city tax of their own on top, and the highest combined rate in the county is 7.875 percent in Mankato and North Mankato. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27015", "county": "Brown County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Brown County itself levies a 0.5 percent Brown Transit sales tax, which reaches every address in the county. New Ulm adds a city tax of its own on top, which is why the rate reaches 7.875 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27017", "county": "Carlton County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.01, "combinedMin": 0.07875, "combinedMax": 0.08875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Carlton County itself levies a 0.5 percent Carlton County sales tax and a 0.5 percent Carlton Transit sales tax, both of which reach every address in the county. Cloquet and Moose Lake each add a city tax of their own on top, and the highest combined rate in the county is 8.875 percent in Cloquet. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27019", "county": "Carver County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.08375, "combinedMax": 0.08875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Carver County itself levies a 0.5 percent Carver Transit sales tax, which reaches every address in the county. Two regional taxes also apply at every address in the seven county Twin Cities area, the Metro Area Transportation tax at 0.75 percent and the Metro Area Tax for Housing at 0.25 percent. They are levied across the region rather than by the state or by any one county, so they are not part of the state or county rate, but they are included in the combined rate shown here. Chanhassen adds a city tax of its own on top, which is why the rate reaches 8.875 percent there and sits at 8.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27021", "county": "Cass County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.08875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Cass County itself levies a 0.5 percent Cass Transit sales tax, which reaches every address in the county. Walker adds a city tax of its own on top, which is why the rate reaches 8.875 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27023", "county": "Chippewa County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Chippewa County itself levies a 0.5 percent Chippewa Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27025", "county": "Chisago County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Chisago County itself levies a 0.5 percent Chisago Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27027", "county": "Clay County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Clay County itself levies a 0.5 percent Clay County sales tax, which reaches every address in the county. Dilworth and Moorhead each add a city tax of their own on top, and the highest combined rate in the county is 7.875 percent in Dilworth and Moorhead. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27029", "county": "Clearwater County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Clearwater County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27031", "county": "Cook County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.015, "combinedMin": 0.08375, "combinedMax": 0.08375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Cook County itself levies a 1 percent Cook County sales tax and a 0.5 percent Cook Transit sales tax, both of which reach every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 8.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27033", "county": "Cottonwood County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Cottonwood County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27035", "county": "Crow Wing County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.08375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Crow Wing County itself levies a 0.5 percent Crow Wing Transit sales tax, which reaches every address in the county. Baxter and Brainerd each add a city tax of their own on top, and the highest combined rate in the county is 7.875 percent in Baxter and Brainerd. The ceiling comes from the Garrison, Kathio and West Mille Lacs Sanitary Sewer District, a 1 percent special district tax reaching only Garrison and the townships of Hazelton, Kathio and Roosevelt, so 8.375 percent applies in a small corner of the county and not across it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27037", "county": "Dakota County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.0025, "combinedMin": 0.08125, "combinedMax": 0.08625, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Dakota County itself levies a 0.25 percent Dakota Transit sales tax, which reaches every address in the county. Two regional taxes also apply at every address in the seven county Twin Cities area, the Metro Area Transportation tax at 0.75 percent and the Metro Area Tax for Housing at 0.25 percent. They are levied across the region rather than by the state or by any one county, so they are not part of the state or county rate, but they are included in the combined rate shown here. West St Paul adds a city tax of its own on top, which is why the rate reaches 8.625 percent there and sits at 8.125 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27039", "county": "Dodge County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Dodge County itself levies a 0.5 percent Dodge Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27041", "county": "Douglas County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Douglas County itself levies a 0.5 percent Douglas Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27043", "county": "Faribault County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Faribault County itself levies a 0.5 percent Faribault Transit sales tax, which reaches every address in the county. Blue Earth adds a city tax of its own on top, which is why the rate reaches 7.875 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27045", "county": "Fillmore County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Fillmore County itself levies a 0.5 percent Fillmore Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27047", "county": "Freeborn County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Freeborn County itself levies a 0.5 percent Freeborn Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure. Collected from the guide effective 2026-10-01, which is the only edition the department publishes; the Q3 URL now returns 404. A city tax in this county runs until 2026-09-30, so this record describes the rate from October 1 rather than today. Re-collect after that date to make it current, and treat the range as provisional until then.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "S", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27049", "county": "Goodhue County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Goodhue County itself levies a 0.5 percent Goodhue Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27051", "county": "Grant County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Grant County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27053", "county": "Hennepin County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.0065, "combinedMin": 0.08525, "combinedMax": 0.09775, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Hennepin County itself levies a 0.15 percent Hennepin County sales tax and a 0.5 percent Hennepin Transit sales tax, both of which reach every address in the county. Two regional taxes also apply at every address in the seven county Twin Cities area, the Metro Area Transportation tax at 0.75 percent and the Metro Area Tax for Housing at 0.25 percent. They are levied across the region rather than by the state or by any one county, so they are not part of the state or county rate, but they are included in the combined rate shown here. Bloomington, Chanhassen, Edina, Excelsior, Golden Valley, Maple Grove, Minneapolis, Richfield and Rogers each add a city tax of their own on top, and the highest combined rate in the county is 9.775 percent in Golden Valley. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27055", "county": "Houston County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Houston County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27057", "county": "Hubbard County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Hubbard County itself levies a 0.5 percent Hubbard Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27059", "county": "Isanti County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Isanti County itself levies a 0.5 percent Isanti Transit sales tax, which reaches every address in the county. Cambridge adds a city tax of its own on top, which is why the rate reaches 7.875 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27061", "county": "Itasca County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.01, "combinedMin": 0.07875, "combinedMax": 0.08375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Itasca County itself levies a 1 percent Itasca County sales tax, which reaches every address in the county. Grand Rapids adds a city tax of its own on top, which is why the rate reaches 8.375 percent there and sits at 7.875 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27063", "county": "Jackson County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.01, "combinedMin": 0.07875, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Jackson County itself levies a 1 percent Jackson County sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.875 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27065", "county": "Kanabec County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Kanabec County itself levies a 0.5 percent Kanabec Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27067", "county": "Kandiyohi County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Kandiyohi County itself levies a 0.5 percent Kandiyohi Transit sales tax, which reaches every address in the county. Spicer and Willmar each add a city tax of their own on top, and the highest combined rate in the county is 7.875 percent in Spicer and Willmar. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27069", "county": "Kittson County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Kittson County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27071", "county": "Koochiching County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.08375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Koochiching County itself levies a 0.5 percent Koochiching Transit sales tax, which reaches every address in the county. International Falls adds a city tax of its own on top, which is why the rate reaches 8.375 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27073", "county": "Lac qui Parle County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Lac qui Parle County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27075", "county": "Lake County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.08375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Lake County itself levies a 0.5 percent Lake Transit sales tax, which reaches every address in the county. Two Harbors adds a city tax of its own on top, which is why the rate reaches 8.375 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27077", "county": "Lake of the Woods County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Lake of the Woods County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27079", "county": "Le Sueur County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Le Sueur County itself levies a 0.5 percent Le Sueur Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27081", "county": "Lincoln County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Lincoln County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27083", "county": "Lyon County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Lyon County levies nothing of its own and that zero is confirmed on the department's rate guide rather than missing. Marshall is the only jurisdiction in the county with a local tax, a 0.5 percent city sales tax, so the rate is 7.375 percent inside Marshall and 6.875 percent everywhere else in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27087", "county": "Mahnomen County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Mahnomen County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27089", "county": "Marshall County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Marshall County levies nothing of its own and that zero is confirmed on the department's rate guide rather than missing. Warren is the only jurisdiction in the county with a local tax, a 0.5 percent city sales tax, so the rate is 7.375 percent inside Warren and 6.875 percent everywhere else in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27091", "county": "Martin County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Martin County itself levies a 0.5 percent Martin Transit sales tax, which reaches every address in the county. Fairmont adds a city tax of its own on top, which is why the rate reaches 7.875 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27085", "county": "McLeod County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. McLeod County itself levies a 0.5 percent McLeod Transit sales tax, which reaches every address in the county. Hutchinson adds a city tax of its own on top, which is why the rate reaches 7.875 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27093", "county": "Meeker County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Meeker County itself levies a 0.5 percent Meeker Transit sales tax, which reaches every address in the county. Litchfield adds a city tax of its own on top, which is why the rate reaches 7.875 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27095", "county": "Mille Lacs County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.08375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Mille Lacs County itself levies a 0.5 percent Mille Lacs Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. The ceiling comes from the Garrison, Kathio and West Mille Lacs Sanitary Sewer District, a 1 percent special district tax reaching only Garrison and the townships of Hazelton, Kathio and Roosevelt, so 8.375 percent applies in a small corner of the county and not across it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27097", "county": "Morrison County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Morrison County itself levies a 0.5 percent Morrison Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27099", "county": "Mower County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Mower County itself levies a 0.5 percent Mower Transit sales tax, which reaches every address in the county. Austin adds a city tax of its own on top, which is why the rate reaches 7.875 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27101", "county": "Murray County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Murray County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27103", "county": "Nicollet County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Nicollet County itself levies a 0.5 percent Nicollet Transit sales tax, which reaches every address in the county. North Mankato and St. Peter each add a city tax of their own on top, and the highest combined rate in the county is 7.875 percent in North Mankato and St. Peter. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27105", "county": "Nobles County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Nobles County itself levies a 0.5 percent Nobles Transit sales tax, which reaches every address in the county. Worthington adds a city tax of its own on top, which is why the rate reaches 7.875 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27107", "county": "Norman County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Norman County itself levies a 0.5 percent Norman Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27109", "county": "Olmsted County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.08125, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Olmsted County itself levies a 0.5 percent Olmsted Transit sales tax, which reaches every address in the county. Rochester adds a city tax of its own on top, which is why the rate reaches 8.125 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27111", "county": "Otter Tail County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Otter Tail County itself levies a 0.5 percent Otter Tail Transit sales tax, which reaches every address in the county. Fergus Falls and Perham each add a city tax of their own on top, and the highest combined rate in the county is 7.875 percent in Fergus Falls and Perham. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27113", "county": "Pennington County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Pennington County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27115", "county": "Pine County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Pine County itself levies a 0.5 percent Pine Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27117", "county": "Pipestone County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Pipestone County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27119", "county": "Polk County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.08375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Polk County itself levies a 0.5 percent Polk Transit sales tax, which reaches every address in the county. East Grand Forks adds a city tax of its own on top, which is why the rate reaches 8.375 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27121", "county": "Pope County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Pope County levies nothing of its own and that zero is confirmed on the department's rate guide rather than missing. Glenwood is the only jurisdiction in the county with a local tax, a 0.5 percent city sales tax, so the rate is 7.375 percent inside Glenwood and 6.875 percent everywhere else in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27123", "county": "Ramsey County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.08375, "combinedMax": 0.09875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Ramsey County itself levies a 0.5 percent Ramsey Transit sales tax, which reaches every address in the county. Two regional taxes also apply at every address in the seven county Twin Cities area, the Metro Area Transportation tax at 0.75 percent and the Metro Area Tax for Housing at 0.25 percent. They are levied across the region rather than by the state or by any one county, so they are not part of the state or county rate, but they are included in the combined rate shown here. Roseville and St. Paul each add a city tax of their own on top, and the highest combined rate in the county is 9.875 percent in St. Paul. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27125", "county": "Red Lake County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Red Lake County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27127", "county": "Redwood County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Redwood County itself levies a 0.5 percent Redwood Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27129", "county": "Renville County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Renville County itself levies a 0.5 percent Renville Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27131", "county": "Rice County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Rice County itself levies a 0.5 percent Rice Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27133", "county": "Rock County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Rock County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27135", "county": "Roseau County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Roseau County itself levies a 0.5 percent Roseau Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27139", "county": "Scott County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.08375, "combinedMax": 0.08375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Scott County itself levies a 0.5 percent Scott Transit sales tax, which reaches every address in the county. Two regional taxes also apply at every address in the seven county Twin Cities area, the Metro Area Transportation tax at 0.75 percent and the Metro Area Tax for Housing at 0.25 percent. They are levied across the region rather than by the state or by any one county, so they are not part of the state or county rate, but they are included in the combined rate shown here. No city in the county levies a tax of its own today, so the combined rate is a uniform 8.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27141", "county": "Sherburne County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Sherburne County itself levies a 0.5 percent Sherburne Transit sales tax, which reaches every address in the county. A 0.5 percent St. Cloud Area tax covers St. Augusta, St. Cloud, St. Joseph, Sartell, Sauk Rapids and Waite Park, which straddle county lines, so it is a third layer belonging to neither the state nor the county. Elk River adds a city tax of its own on top, which is why the rate reaches 7.875 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27143", "county": "Sibley County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Sibley County itself levies a 0.5 percent Sibley Transit sales tax, which reaches every address in the county. Henderson adds a city tax of its own on top, which is why the rate reaches 7.875 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27137", "county": "St. Louis County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.08875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. St. Louis County itself levies a 0.5 percent St. Louis Transit sales tax, which reaches every address in the county. Duluth, Hermantown, Hibbing, Proctor and Virginia each add a city tax of their own on top, and the highest combined rate in the county is 8.875 percent in Duluth, Hermantown and Proctor. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27145", "county": "Stearns County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.00625, "combinedMin": 0.075, "combinedMax": 0.085, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Stearns County itself levies a 0.375 percent Stearns County sales tax and a 0.25 percent Stearns Transit sales tax, both of which reach every address in the county. A 0.5 percent St. Cloud Area tax covers St. Augusta, St. Cloud, St. Joseph, Sartell, Sauk Rapids and Waite Park, which straddle county lines, so it is a third layer belonging to neither the state nor the county. Avon, Sauk Centre and Waite Park each add a city tax of their own on top, and the highest combined rate in the county is 8.5 percent in Waite Park. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27147", "county": "Steele County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Steele County itself levies a 0.5 percent Steele Transit sales tax, which reaches every address in the county. Medford adds a city tax of its own on top, which is why the rate reaches 7.875 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27149", "county": "Stevens County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Stevens County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27151", "county": "Swift County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Swift County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27153", "county": "Todd County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Todd County itself levies a 0.5 percent Todd Transit sales tax, which reaches every address in the county. Staples adds a city tax of its own on top, which is why the rate reaches 7.875 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27155", "county": "Traverse County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Traverse County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27157", "county": "Wabasha County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Wabasha County itself levies a 0.5 percent Wabasha Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27159", "county": "Wadena County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Wadena County itself levies a 0.5 percent Wadena Transit sales tax, which reaches every address in the county. Staples adds a city tax of its own on top, which is why the rate reaches 7.875 percent there and sits at 7.375 percent elsewhere in the county. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27161", "county": "Waseca County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Waseca County itself levies a 0.5 percent Waseca Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27163", "county": "Washington County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.08375, "combinedMax": 0.08875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Washington County itself levies a 0.5 percent Washington Transit sales tax, which reaches every address in the county. Two regional taxes also apply at every address in the seven county Twin Cities area, the Metro Area Transportation tax at 0.75 percent and the Metro Area Tax for Housing at 0.25 percent. They are levied across the region rather than by the state or by any one county, so they are not part of the state or county rate, but they are included in the combined rate shown here. Oakdale, Stillwater and Woodbury each add a city tax of their own on top, and the highest combined rate in the county is 8.875 percent in Oakdale, Stillwater and Woodbury. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27165", "county": "Watonwan County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07375, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Watonwan County itself levies a 0.5 percent Watonwan Transit sales tax, which reaches every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.375 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27167", "county": "Wilkin County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Wilkin County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27169", "county": "Winona County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.0075, "combinedMin": 0.07625, "combinedMax": 0.07625, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Winona County itself levies a 0.25 percent Winona County sales tax and a 0.5 percent Winona Transit sales tax, both of which reach every address in the county. No city in the county levies a tax of its own today, so the combined rate is a uniform 7.625 percent, and that uniformity is a fact about today rather than a rule. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27171", "county": "Wright County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0.005, "combinedMin": 0.07375, "combinedMax": 0.07875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Wright County itself levies a 0.5 percent Wright Transit sales tax, which reaches every address in the county. Clearwater and Monticello each add a city tax of their own on top, and the highest combined rate in the county is 7.875 percent in Clearwater and Monticello. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "27173", "county": "Yellow Medicine County", "state": "Minnesota", "abbr": "MN", "levyLevel": "local", "stateRate": 0.06875, "countyRate": 0, "combinedMin": 0.06875, "combinedMax": 0.06875, "note": "Minnesota's state rate is 6.875 percent and local sales taxes are not automatic. A city or a county has to get specific authority from the Legislature and then win a local referendum, so the local layer is assembled one jurisdiction at a time and the county line is frequently not the tax boundary. Yellow Medicine County levies nothing of its own and no city or township in it levies anything either, so every address in the county is at the bare 6.875 percent state rate. Both zeros are confirmed: the department's rate guide lists every local tax in Minnesota and this county appears nowhere in it. Clothing is exempt from Minnesota sales tax at every rate shown here, which is unusual among states and changes none of the rates. Use the department's Sales Tax Rate Calculator for a specific address rather than a single county figure.", "lookupUrl": "https://www.revenue.state.mn.us/sales-tax-rate-calculator", "source": "Minnesota Department of Revenue, Local Sales and Use Tax Rate Guide, effective October 1, 2026 through December 31, 2026, https://www.revenue.state.mn.us/sites/default/files/2026-08/local-sales-and-use-tax-rate-guide-2026-q4.pdf", "confidence": "P", "rangeConfidence": "P", "reviewed": "2026-09-09", "countyRateBasis": "county levy" }, { "fips": "28001", "county": "Adams County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28003", "county": "Alcorn County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28005", "county": "Amite County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28007", "county": "Attala County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28009", "county": "Benton County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28011", "county": "Bolivar County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28013", "county": "Calhoun County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28015", "county": "Carroll County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28017", "county": "Chickasaw County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28019", "county": "Choctaw County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28021", "county": "Claiborne County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28023", "county": "Clarke County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28025", "county": "Clay County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28027", "county": "Coahoma County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Coahoma County levies a countywide 2 percent tourism and convention tax on hotel and motel room rentals and 1 percent on restaurants and bars, which is a separate tax on lodging and prepared food and is not part of the general retail rate. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28029", "county": "Copiah County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28031", "county": "Covington County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28033", "county": "DeSoto County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. DeSoto County levies a countywide 2 percent convention and tourist promotion tax on restaurants, hotels and motels, which is a separate tax on lodging and prepared food and is not part of the general retail rate. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28035", "county": "Forrest County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28037", "county": "Franklin County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28039", "county": "George County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28041", "county": "Greene County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28043", "county": "Grenada County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28045", "county": "Hancock County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Hancock County levies a countywide tourism tax on hotel and motel room rentals, which is a separate tax on lodging and prepared food and is not part of the general retail rate. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28047", "county": "Harrison County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Harrison County carries the Mississippi Coast Coliseum and Convention Center tax and the Mississippi Gulf Coast Regional Convention and Visitors Bureau tax on hotel and motel room rentals, which is a separate tax on lodging and prepared food and is not part of the general retail rate. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28049", "county": "Hinds County", "state": "Mississippi", "abbr": "MS", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.08, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. The City of Jackson, the county seat, levies a 1 percent special infrastructure tax on sales of tangible personal property and services taxed at 7 percent or more, so the combined rate is 8 percent inside the Jackson city limits and 7 percent everywhere else in Hinds County, which makes the city limit and not the county line the tax boundary. That 1 percent does not reach groceries, which are taxed below 7 percent, and does not reach restaurant food and beverage sales, which carry separate Jackson convention taxes instead. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "28051", "county": "Holmes County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28053", "county": "Humphreys County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28055", "county": "Issaquena County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28057", "county": "Itawamba County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28059", "county": "Jackson County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Jackson County levies a countywide 2 percent hotel and motel tax on room rentals, which is a separate tax on lodging and prepared food and is not part of the general retail rate. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28061", "county": "Jasper County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28063", "county": "Jefferson County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28065", "county": "Jefferson Davis County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28067", "county": "Jones County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28069", "county": "Kemper County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28071", "county": "Lafayette County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28073", "county": "Lamar County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28075", "county": "Lauderdale County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Lauderdale County levies a countywide tourism commission tax on hotel and motel room rentals, which is a separate tax on lodging and prepared food and is not part of the general retail rate. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28077", "county": "Lawrence County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28079", "county": "Leake County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28081", "county": "Lee County", "state": "Mississippi", "abbr": "MS", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.0725, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. The City of Tupelo, the county seat, levies a 0.25 percent water procurement facility tax on all retail sales and services subject to the general 7 percent state rate, so the combined rate is 7.25 percent inside the Tupelo city limits and 7 percent everywhere else in Lee County. From May 1, 2026 that same 0.25 percent also applies to groceries taxed at the reduced 5 percent rate, making groceries 5.25 percent inside the city. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "28083", "county": "Leflore County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28085", "county": "Lincoln County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28087", "county": "Lowndes County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Lowndes County carries the Columbus-Lowndes County convention tax of 2 percent on hotel and motel room rentals in Columbus and the unincorporated county, which is a separate tax on lodging and prepared food and is not part of the general retail rate. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28089", "county": "Madison County", "state": "Mississippi", "abbr": "MS", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.08, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. A small part of the City of Jackson extends across the county line into Madison County, and inside those city limits Jackson's 1 percent special infrastructure tax applies to general retail sales taxed at 7 percent or more, giving a combined 8 percent. The 2020 census counted only 497 residents in that part of the city, so the 8 percent ceiling covers a very small area and must not be read as a Madison County rate. Every other address in the county is at 7 percent. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "no county authority" }, { "fips": "28091", "county": "Marion County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28093", "county": "Marshall County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28095", "county": "Monroe County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28097", "county": "Montgomery County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Montgomery County levies a countywide 2 percent coliseum support and tourism tax on hotel and motel room rentals, which is a separate tax on lodging and prepared food and is not part of the general retail rate. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28099", "county": "Neshoba County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28101", "county": "Newton County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28103", "county": "Noxubee County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28105", "county": "Oktibbeha County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28107", "county": "Panola County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28109", "county": "Pearl River County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28111", "county": "Perry County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28113", "county": "Pike County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28115", "county": "Pontotoc County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28117", "county": "Prentiss County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28119", "county": "Quitman County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28121", "county": "Rankin County", "state": "Mississippi", "abbr": "MS", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.08, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. A small part of the City of Jackson extends across the county line into Rankin County, and inside those city limits Jackson's 1 percent special infrastructure tax applies to general retail sales taxed at 7 percent or more, giving a combined 8 percent. The 2020 census counted only 3 residents in that part of the city, so the 8 percent ceiling covers a very small area and must not be read as a Rankin County rate. Every other address in the county is at 7 percent. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Rankin County also levies a countywide 2 percent hotel and motel tourism tax on room rentals, which is a separate tax on lodging and prepared food and is not part of the general retail rate. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "no county authority" }, { "fips": "28123", "county": "Scott County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28125", "county": "Sharkey County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28127", "county": "Simpson County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28129", "county": "Smith County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28131", "county": "Stone County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Stone County levies a countywide 2 percent economic development and tourism tax on restaurants and hotel and motel rooms, which is a separate tax on lodging and prepared food and is not part of the general retail rate. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28133", "county": "Sunflower County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28135", "county": "Tallahatchie County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28137", "county": "Tate County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28139", "county": "Tippah County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28141", "county": "Tishomingo County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tishomingo County levies a countywide 2 percent tourist tax on hotel and motel room rentals, which is a separate tax on lodging and prepared food and is not part of the general retail rate. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28143", "county": "Tunica County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tunica County levies a countywide 3 percent tourist and convention tax on hotel and motel room rentals, which is a separate tax on lodging and prepared food and is not part of the general retail rate. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28145", "county": "Union County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28147", "county": "Walthall County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28149", "county": "Warren County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Warren County levies a countywide 1 percent tourism promotion tax on certain restaurants, hotels and motels, which is a separate tax on lodging and prepared food and is not part of the general retail rate. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28151", "county": "Washington County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Washington County levies a countywide 2 percent hotel tax on room rentals alongside its convention and visitors tax, which is a separate tax on lodging and prepared food and is not part of the general retail rate. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28153", "county": "Wayne County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28155", "county": "Webster County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28157", "county": "Wilkinson County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28159", "county": "Winston County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28161", "county": "Yalobusha County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "28163", "county": "Yazoo County", "state": "Mississippi", "abbr": "MS", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Mississippi's general sales tax rate is 7 percent and no Mississippi county has authority to levy a sales tax of its own, so the county component is a confirmed zero rather than a county decision to charge nothing. Mississippi municipalities cannot levy a general sales tax unless the Legislature has specifically authorised it, and only Jackson and Tupelo hold that authority, neither of them in this county, so 7 percent applies at every address. Groceries, meaning food and drink eligible for purchase with SNAP benefits, are taxed at 5 percent statewide rather than 7 percent, reduced from the full 7 percent on July 1, 2025 by House Bill 1 of the 2025 session. Yazoo County levies a countywide 2 percent tourist and convention tax on restaurants, hotels and motels, which is a separate tax on lodging and prepared food and is not part of the general retail rate. Tourism, hotel, motel and restaurant levies imposed in many Mississippi cities and counties are separate taxes on lodging and prepared food, are not general retail taxes, and are not included in these rates.", "lookupUrl": "https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates", "source": "Mississippi Department of Revenue, Sales Tax Rates, general rate of 7 percent and reduced grocery rate of 5 percent, https://www.dor.ms.gov/business/sales-use-tax/sales-tax-rates, read 2026-09-09; Department of Revenue, Business Tax Frequently Asked Questions, which states that Mississippi has two local tax levies at the city level and none at the county level, https://www.dor.ms.gov/business/business-tax-frequently-asked-questions; Department of Revenue, Tourism and Economic Development Taxes, the Department's complete list of local levies including the Jackson Special Infrastructure Tax effective March 1, 2014 with a repeal date of July 1, 2035 and the Tupelo Water Procurement Facility Tax effective February 1, 1989 as amended by House Bill 4112 of the 2026 session, https://www.dor.ms.gov/business/sales-and-use-tax/tourism-and-economic-development-taxes; Department of Revenue news release, Reduced Sales Tax on Groceries Begins July 1, House Bill 1 of the 2025 session amending Miss. Code Ann. Section 27-65-17, https://www.dor.ms.gov/news/reduced-sales-tax-groceries-begins-july-1", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "29001", "county": "Adair County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0125, "combinedMin": 0.05975, "combinedMax": 0.09725, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide. The floor of 5.975 percent is unincorporated county where Adair County Ambulance District also applies. The ceiling of 9.725 percent is at Kirksville, on top of Adair County Ambulance District and South 63 Corridor CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29003", "county": "Andrew County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.022, "combinedMin": 0.06425, "combinedMax": 0.09425, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.2 percent countywide. The floor of 6.425 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.425 percent is at Savannah, on top of Andrew County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29005", "county": "Atchison County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0225, "combinedMin": 0.06475, "combinedMax": 0.09475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.25 percent countywide. The floor of 6.475 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.475 percent is at Tarkio. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29007", "county": "Audrain County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02125, "combinedMin": 0.0635, "combinedMax": 0.0885, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.125 percent countywide. The floor of 6.35 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.85 percent is at Laddonia, on top of Audrain Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29009", "county": "Barry County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02, "combinedMin": 0.06225, "combinedMax": 0.10475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6.225 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 10.475 percent is at Monett, on top of Monett Marketplace CID and Barry Lawrence County Ambulance District. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29011", "county": "Barton County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0175, "combinedMin": 0.06475, "combinedMax": 0.09475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 6.475 percent is unincorporated county where Barton County Ambulance District also applies. The ceiling of 9.475 percent is at Lamar, on top of Barton County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29013", "county": "Bates County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01, "combinedMin": 0.05225, "combinedMax": 0.0885, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 5.225 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.85 percent is at Butler. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29015", "county": "Benton County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02, "combinedMin": 0.06225, "combinedMax": 0.091, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6.225 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.1 percent is at Warsaw, on top of Warsaw-Lincoln Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29017", "county": "Bollinger County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02625, "combinedMin": 0.0685, "combinedMax": 0.0885, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.625 percent countywide. The floor of 6.85 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.85 percent is at Marble Hill. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29019", "county": "Boone County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0175, "combinedMin": 0.05975, "combinedMax": 0.10475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 5.975 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 10.475 percent is at Ashland, on top of East Ashland Plaza CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29021", "county": "Buchanan County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.016, "combinedMin": 0.05825, "combinedMax": 0.112, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.6 percent countywide. The floor of 5.825 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 11.2 percent is at St. Joseph, on top of St. Joseph Gateway TDD and St. Joseph Downtown CID. That ceiling comes from a community improvement district and a transportation development district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29023", "county": "Butler County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0125, "combinedMin": 0.05475, "combinedMax": 0.08975, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide. The floor of 5.475 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.975 percent is at Poplar Bluff, on top of Poplar Bluff Municipal Library District and Kelly Town Plaza CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29025", "county": "Caldwell County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02, "combinedMin": 0.06725, "combinedMax": 0.09975, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6.725 percent is unincorporated county where Caldwell County Ambulance District also applies. The ceiling of 9.975 percent is at Cameron, on top of Caldwell County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29027", "county": "Callaway County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02, "combinedMin": 0.06725, "combinedMax": 0.09725, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6.725 percent is unincorporated county where Callaway County Ambulance District also applies. The ceiling of 9.725 percent is at Holts Summit, on top of Callaway County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29029", "county": "Camden County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.06225, "combinedMax": 0.10225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 6.225 percent is unincorporated county where Cam-MO Ambulance District also applies. The ceiling of 10.225 percent is at Osage Beach, on top of Osage Beach Fire Protection District, Beach Drive TDD and Beach Drive CID. That ceiling comes from a community improvement district and a transportation development district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29031", "county": "Cape Girardeau County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.05725, "combinedMax": 0.10475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 5.725 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 10.475 percent is at Cape Girardeau, on top of RCC CID and RCC TDD. That ceiling comes from a community improvement district and a transportation development district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29033", "county": "Carroll County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.06225, "combinedMax": 0.09225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 6.225 percent is unincorporated county where Carroll County Ambulance District also applies. The ceiling of 9.225 percent is at Carrollton, on top of Carroll County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29035", "county": "Carter County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.05725, "combinedMax": 0.09225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 5.725 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.225 percent is at Van Buren, on top of Black Mountain CID and West Carter County Ambulance District. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29037", "county": "Cass County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01625, "combinedMin": 0.0585, "combinedMax": 0.111, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.625 percent countywide. The floor of 5.85 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 11.1 percent is at Belton, on top of Belton-Cass Regional TDD and TXRH CID. That ceiling comes from a community improvement district and a transportation development district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29039", "county": "Cedar County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.06475, "combinedMax": 0.08725, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 6.475 percent is unincorporated county where Cedar County Ambulance District and Cedar County Public Library District also apply. The ceiling of 8.725 percent is at Stockton, on top of Cedar County Ambulance District and Cedar County Public Library District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29041", "county": "Chariton County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02, "combinedMin": 0.06225, "combinedMax": 0.08725, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6.225 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.725 percent is at Marceline. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29043", "county": "Christian County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.05975, "combinedMax": 0.1085, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 5.975 percent is unincorporated county where Christian County Emergency Services District also applies. The ceiling of 10.85 percent is at Ozark, on top of Christian County Emergency Services District, Town & Country Village CID, Town & Country Village TDD and Christian County Ambulance District. That ceiling comes from a community improvement district and a transportation development district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29045", "county": "Clark County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.025, "combinedMin": 0.07225, "combinedMax": 0.08225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.5 percent countywide. The floor of 7.225 percent is unincorporated county where Clark County Ambulance District also applies. The ceiling of 8.225 percent is at Alexandria, on top of Clark County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29047", "county": "Clay County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01125, "combinedMin": 0.05475, "combinedMax": 0.1185, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.125 percent countywide. The floor of 5.475 percent is unincorporated county where Kansas City Zoological District also applies. The ceiling of 11.85 percent is at Liberty, on top of Kansas City Zoological District, Liberty Commons CID (LIBERTY) and Liberty Commons TDD (LIBERTY). That ceiling comes from a community improvement district and a transportation development district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29049", "county": "Clinton County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.05725, "combinedMax": 0.10475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 5.725 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 10.475 percent is at Cameron, on top of Cameron Ambulance District and Cameron Crossing CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29051", "county": "Cole County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01375, "combinedMin": 0.056, "combinedMax": 0.0885, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.375 percent countywide. The floor of 5.6 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.85 percent is at Jefferson City, on top of Capital Mall CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29053", "county": "Cooper County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0175, "combinedMin": 0.06225, "combinedMax": 0.09725, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 6.225 percent is unincorporated county where Cooper County Ambulance District also applies. The ceiling of 9.725 percent is at Windsor Place, on top of Cooper County Ambulance District and Windsor Place CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29055", "county": "Crawford County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0275, "combinedMin": 0.06975, "combinedMax": 0.10975, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.75 percent countywide. The floor of 6.975 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 10.975 percent is at Steelville, on top of Steelville Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29057", "county": "Dade County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0225, "combinedMin": 0.06975, "combinedMax": 0.09475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.25 percent countywide. The floor of 6.975 percent is unincorporated county where Dade County Ambulance District also applies. The ceiling of 9.475 percent is at Lockwood, on top of Dade County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29059", "county": "Dallas County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.025, "combinedMin": 0.06725, "combinedMax": 0.08225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.5 percent countywide. The floor of 6.725 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.225 percent is at Buffalo. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29061", "county": "Daviess County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.06225, "combinedMax": 0.0835, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 6.225 percent is unincorporated county where Daviess/DeKalb Regional Jail District also applies. The ceiling of 8.35 percent is at Gallatin, on top of Daviess/DeKalb Regional Jail District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29063", "county": "DeKalb County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.06225, "combinedMax": 0.10975, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 6.225 percent is unincorporated county where Daviess/DeKalb Regional Jail District also applies. The ceiling of 10.975 percent is at Cameron, on top of Daviess/DeKalb Regional Jail District, Cameron Ambulance District and US 36 and Bob F Griffin Road CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29065", "county": "Dent County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0225, "combinedMin": 0.06475, "combinedMax": 0.0935, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.25 percent countywide. The floor of 6.475 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.35 percent is at Salem. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29067", "county": "Douglas County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02, "combinedMin": 0.06225, "combinedMax": 0.08225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6.225 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.225 percent is at Ava, on top of Ava Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29069", "county": "Dunklin County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.016875, "combinedMin": 0.059125, "combinedMax": 0.091625, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.6875 percent countywide. The floor of 5.9125 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.1625 percent is at Kennett. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29071", "county": "Franklin County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0225, "combinedMin": 0.06475, "combinedMax": 0.10475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.25 percent countywide. The floor of 6.475 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 10.475 percent is at Pacific, on top of Meramec Ambulance District and Osage Commercial Area CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29073", "county": "Gasconade County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01875, "combinedMin": 0.061, "combinedMax": 0.09975, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.875 percent countywide. The floor of 6.1 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.975 percent is at Hermann, on top of Hermann Area Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29075", "county": "Gentry County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.05725, "combinedMax": 0.07725, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 5.725 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 7.725 percent is at Albany. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29077", "county": "Greene County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0175, "combinedMin": 0.05975, "combinedMax": 0.106, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 5.975 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 10.6 percent is at Springfield, on top of College Station CID, Downtown Springfield CID and College Station TDD. That ceiling comes from a community improvement district and a transportation development district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29079", "county": "Grundy County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.05725, "combinedMax": 0.0835, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 5.725 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.35 percent is at Trenton. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29081", "county": "Harrison County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0125, "combinedMin": 0.05475, "combinedMax": 0.0835, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide. The floor of 5.475 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.35 percent is at Eagleville, on top of North Harrison Fire Protection District and Big Creek Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29083", "county": "Henry County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.017, "combinedMin": 0.05925, "combinedMax": 0.08675, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.7 percent countywide. The floor of 5.925 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.675 percent is at Clinton. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29085", "county": "Hickory County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02, "combinedMin": 0.06225, "combinedMax": 0.08225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6.225 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.225 percent is at Wheatland. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29087", "county": "Holt County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.025, "combinedMin": 0.06725, "combinedMax": 0.08225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.5 percent countywide. The floor of 6.725 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.225 percent is at Mound City. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29089", "county": "Howard County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02875, "combinedMin": 0.071, "combinedMax": 0.09225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.875 percent countywide. The floor of 7.1 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.225 percent is at Fayette, on top of Historic Downtown Fayette Commercial CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29091", "county": "Howell County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01687, "combinedMin": 0.05912, "combinedMax": 0.09412, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.687 percent countywide. The floor of 5.912 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.412 percent is at West Plains, on top of 63 Bypass CID and South Howell County Ambulance District. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29093", "county": "Iron County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.06225, "combinedMax": 0.09225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 6.225 percent is unincorporated county where Iron County Ambulance District also applies. The ceiling of 9.225 percent is at Annapolis, on top of Iron County Ambulance District and Iron County Hospital District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29095", "county": "Jackson County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01375, "combinedMin": 0.05725, "combinedMax": 0.11975, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.375 percent countywide. The floor of 5.725 percent is unincorporated county where Kansas City Zoological District also applies. The ceiling of 11.975 percent is at Kansas City, on top of Kansas City Zoological District, Kansas City Missouri District 1 PID, Kansas City Main Street Rail TDD and Kansas City Missouri District 6 PID. That ceiling comes from a transportation development district and a port improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29097", "county": "Jasper County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01375, "combinedMin": 0.056, "combinedMax": 0.1085, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.375 percent countywide. The floor of 5.6 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 10.85 percent is at Joplin, on top of 1717 Market Place TDD, Joplin Sports Facility CID and Woodsonia Marketplace CID. That ceiling comes from a community improvement district and a transportation development district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29099", "county": "Jefferson County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01625, "combinedMin": 0.0635, "combinedMax": 0.116, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.625 percent countywide. The floor of 6.35 percent is unincorporated county where Jefferson County Emergency Services District also applies. The ceiling of 11.6 percent is at Arnold, on top of Rock Township Ambulance District, Rock Community Fire Protection District, Jefferson County Emergency Services District, Ridgecrest CID and Ridgecrest TDD. That ceiling comes from a community improvement district and a transportation development district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29101", "county": "Johnson County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0325, "combinedMin": 0.07475, "combinedMax": 0.09975, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 3.25 percent countywide. The floor of 7.475 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.975 percent is at Holden. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29103", "county": "Knox County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02, "combinedMin": 0.06225, "combinedMax": 0.07725, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6.225 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 7.725 percent is at Edina. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29105", "county": "Laclede County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01188, "combinedMin": 0.05413, "combinedMax": 0.09413, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.188 percent countywide. The floor of 5.413 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.413 percent is at Lebanon, on top of Fountains CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29107", "county": "Lafayette County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0225, "combinedMin": 0.06475, "combinedMax": 0.10475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.25 percent countywide. The floor of 6.475 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 10.475 percent is at Waverly, on top of Carroll County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29109", "county": "Lawrence County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.025, "combinedMin": 0.06725, "combinedMax": 0.1035, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.5 percent countywide. The floor of 6.725 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 10.35 percent is at Pierce City, on top of Barry Lawrence County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29111", "county": "Lewis County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02625, "combinedMin": 0.0735, "combinedMax": 0.08975, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.625 percent countywide. The floor of 7.35 percent is unincorporated county where Lewis County Ambulance District also applies. The ceiling of 8.975 percent is at Canton, on top of Lewis County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29113", "county": "Lincoln County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0175, "combinedMin": 0.06975, "combinedMax": 0.10475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 6.975 percent is unincorporated county where Lincoln County Ambulance District and Lincoln County Emergency Services District also apply. The ceiling of 10.475 percent is at Troy, on top of Lincoln County Ambulance District, Lincoln Crossing CID, Lincoln County Fire Protection District 1 and Lincoln County Emergency Services District. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29115", "county": "Linn County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0175, "combinedMin": 0.06475, "combinedMax": 0.08975, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 6.475 percent is unincorporated county where Linn County Ambulance District also applies. The ceiling of 8.975 percent is at Marceline, on top of Linn County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29117", "county": "Livingston County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01625, "combinedMin": 0.0585, "combinedMax": 0.0935, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.625 percent countywide. The floor of 5.85 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.35 percent is at Chillicothe, on top of Stoneybrooke CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29121", "county": "Macon County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0175, "combinedMin": 0.0685, "combinedMax": 0.091, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 6.85 percent is unincorporated county where Macon County Emergency Services District and Macon County Ambulance District also apply. The ceiling of 9.1 percent is at Macon, on top of Macon County Emergency Services District and Macon County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29123", "county": "Madison County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02, "combinedMin": 0.06725, "combinedMax": 0.10225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6.725 percent is unincorporated county where Madison County Ambulance District also applies. The ceiling of 10.225 percent is at Fredericktown, on top of Madison County Ambulance District and Loves Fredericktown TDD. That ceiling comes from a transportation development district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29125", "county": "Maries County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02666, "combinedMin": 0.06891, "combinedMax": 0.09391, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.666 percent countywide. The floor of 6.891 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.391 percent is at Vienna, on top of Maries-Osage Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29127", "county": "Marion County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01375, "combinedMin": 0.061, "combinedMax": 0.1035, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.375 percent countywide. The floor of 6.1 percent is unincorporated county where Marion County Ambulance District also applies. The ceiling of 10.35 percent is at Hannibal, on top of Marion County Ambulance District and SCZ Development District Inc CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29119", "county": "McDonald County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02, "combinedMin": 0.06225, "combinedMax": 0.08225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6.225 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.225 percent is at Anderson. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29129", "county": "Mercer County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0375, "combinedMin": 0.07975, "combinedMax": 0.09475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 3.75 percent countywide. The floor of 7.975 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.475 percent is at Princeton. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29131", "county": "Miller County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.05725, "combinedMax": 0.10475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 5.725 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 10.475 percent is at Lake Ozark, on top of Eagles Landing CID, Lake Ozark FPD Ambulance Service District and Lake Ozark Fire Protection District. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29133", "county": "Mississippi County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0175, "combinedMin": 0.05975, "combinedMax": 0.09225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 5.975 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.225 percent is at Miner. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29135", "county": "Moniteau County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.06975, "combinedMax": 0.08725, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 6.975 percent is unincorporated county where Mid-MO Ambulance District and Moniteau County Emergency Services District also apply. The ceiling of 8.725 percent is at Tipton, on top of Mid-MO Ambulance District and Moniteau County Emergency Services District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29137", "county": "Monroe County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.05725, "combinedMax": 0.08725, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 5.725 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.725 percent is at Monroe City, on top of Monroe City Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29139", "county": "Montgomery County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0225, "combinedMin": 0.06475, "combinedMax": 0.08475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.25 percent countywide. The floor of 6.475 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.475 percent is at Bellflower. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29141", "county": "Morgan County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.06225, "combinedMax": 0.09725, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 6.225 percent is unincorporated county where Cam-MO Ambulance District also applies. The ceiling of 9.725 percent is at Versailles, on top of Mid-MO Ambulance District and Versailles Main Station CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29143", "county": "New Madrid County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.06225, "combinedMax": 0.09225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 6.225 percent is unincorporated county where New Madrid County Ambulance District also applies. The ceiling of 9.225 percent is at Marston, on top of New Madrid County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29145", "county": "Newton County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01625, "combinedMin": 0.0585, "combinedMax": 0.11975, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.625 percent countywide. The floor of 5.85 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 11.975 percent is at Joplin, on top of 32ND Street Place CID, Joplin Sports Facility CID and Woodsonia Marketplace CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29147", "county": "Nodaway County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01875, "combinedMin": 0.066, "combinedMax": 0.101, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.875 percent countywide. The floor of 6.6 percent is unincorporated county where Nodaway County Ambulance District also applies. The ceiling of 10.1 percent is at Maryville, on top of Nodaway County Ambulance District and Mary Mart CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29149", "county": "Oregon County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.06725, "combinedMax": 0.09725, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 6.725 percent is unincorporated county where Oregon County Ambulance District also applies. The ceiling of 9.725 percent is at Koshkonong, on top of Oregon County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29151", "county": "Osage County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0275, "combinedMin": 0.06975, "combinedMax": 0.09225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.75 percent countywide. The floor of 6.975 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.225 percent is at Linn, on top of Osage Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29153", "county": "Ozark County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.025, "combinedMin": 0.07225, "combinedMax": 0.08725, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.5 percent countywide. The floor of 7.225 percent is unincorporated county where Ozark County Ambulance District also applies. The ceiling of 8.725 percent is at Gainesville, on top of Ozark County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29155", "county": "Pemiscot County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.03, "combinedMin": 0.07225, "combinedMax": 0.09975, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 3 percent countywide. The floor of 7.225 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.975 percent is at Hayti. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29157", "county": "Perry County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02375, "combinedMin": 0.066, "combinedMax": 0.09475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.375 percent countywide. The floor of 6.6 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.475 percent is at Perryville, on top of Perry Plaza CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29159", "county": "Pettis County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.05725, "combinedMax": 0.09725, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 5.725 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.725 percent is at Sedalia, on top of Pettis County Ambulance District and 1705 Broadway CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29161", "county": "Phelps County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01125, "combinedMin": 0.0535, "combinedMax": 0.086, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.125 percent countywide. The floor of 5.35 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.6 percent is at Rolla, on top of Forum Plaza CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29163", "county": "Pike County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.030625, "combinedMin": 0.072875, "combinedMax": 0.095375, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 3.0625 percent countywide. The floor of 7.2875 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.5375 percent is at Bowling Green. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29165", "county": "Platte County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0125, "combinedMin": 0.05475, "combinedMax": 0.09975, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide. The floor of 5.475 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.975 percent is at Parkville, on top of Pc-1 CID and 9 Highway Corridor CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29167", "county": "Polk County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01375, "combinedMin": 0.056, "combinedMax": 0.0885, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.375 percent countywide. The floor of 5.6 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.85 percent is at Bolivar. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29169", "county": "Pulaski County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0175, "combinedMin": 0.05975, "combinedMax": 0.10225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 5.975 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 10.225 percent is at Waynesville, on top of Pulaski County Ambulance District, Bowman TDD and Westgate CID. That ceiling comes from a community improvement district and a transportation development district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29171", "county": "Putnam County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.025, "combinedMin": 0.07225, "combinedMax": 0.091, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.5 percent countywide. The floor of 7.225 percent is unincorporated county where Putnam County Ambulance District also applies. The ceiling of 9.1 percent is at Unionville, on top of Putnam County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29173", "county": "Ralls County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.06375, "combinedMax": 0.10125, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 6.375 percent is unincorporated county where Ralls County Emergency Services District also applies. The ceiling of 10.125 percent is at Hannibal, on top of Marion County Ambulance District and Ralls County Emergency Services District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29175", "county": "Randolph County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0125, "combinedMin": 0.05975, "combinedMax": 0.09475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide. The floor of 5.975 percent is unincorporated county where Randolph County Ambulance District also applies. The ceiling of 9.475 percent is at Moberly, on top of Randolph County Ambulance District and Moberly Crossings CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29177", "county": "Ray County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.025, "combinedMin": 0.06725, "combinedMax": 0.10725, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.5 percent countywide. The floor of 6.725 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 10.725 percent is at Excelsior Springs, on top of Ray County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29179", "county": "Reynolds County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01, "combinedMin": 0.05725, "combinedMax": 0.08225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 5.725 percent is unincorporated county where Reynolds County Ambulance District also applies. The ceiling of 8.225 percent is at Ellington, on top of Reynolds County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29181", "county": "Ripley County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.05725, "combinedMax": 0.08225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 5.725 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.225 percent is at Doniphan, on top of Ripley County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29195", "county": "Saline County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02, "combinedMin": 0.06225, "combinedMax": 0.08725, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6.225 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.725 percent is at Arrow Rock. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29197", "county": "Schuyler County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02, "combinedMin": 0.06225, "combinedMax": 0.08725, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6.225 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.725 percent is at Queen City. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29199", "county": "Scotland County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0125, "combinedMin": 0.05975, "combinedMax": 0.07475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide. The floor of 5.975 percent is unincorporated county where Scotland County Ambulance District also applies. The ceiling of 7.475 percent is at Memphis, on top of Scotland County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29201", "county": "Scott County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.06725, "combinedMax": 0.10975, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 6.725 percent is unincorporated county where North Scott County Ambulance District and Scott County Emergency Services District also apply. The ceiling of 10.975 percent is at Miner, on top of Miner Gateway CID, South Scott County Ambulance District and Scott County Emergency Services District. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29203", "county": "Shannon County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.015, "combinedMin": 0.05725, "combinedMax": 0.09225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide. The floor of 5.725 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.225 percent is at Eminence. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29205", "county": "Shelby County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.025, "combinedMin": 0.07225, "combinedMax": 0.09475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.5 percent countywide. The floor of 7.225 percent is unincorporated county where Monroe City Ambulance District also applies. The ceiling of 9.475 percent is at Shelbina, on top of Salt River Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29183", "county": "St. Charles County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01725, "combinedMin": 0.0595, "combinedMax": 0.1045, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.725 percent countywide. The floor of 5.95 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 10.45 percent is at Dardenne Prairie, on top of Encore TDD and Encore CID. That ceiling comes from a community improvement district and a transportation development district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29185", "county": "St. Clair County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.005, "combinedMin": 0.04725, "combinedMax": 0.076, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.5 percent countywide. The floor of 4.725 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 7.6 percent is at Appleton City. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29187", "county": "St. Francois County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01625, "combinedMin": 0.0635, "combinedMax": 0.0985, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.625 percent countywide. The floor of 6.35 percent is unincorporated county where St. Francois County Ambulance District also applies. The ceiling of 9.85 percent is at Farmington, on top of St. Francois County Ambulance District and Mineral Area CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29510", "county": "St. Louis city", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.05454, "combinedMin": 0.09679, "combinedMax": 0.11679, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. St. Louis city is an independent city that is also a county equivalent, so the 5.454 percent the state table shows as a city rate is the levy that covers the whole area. The floor of 9.679 percent is the rate across the city with no special district on top. The ceiling of 11.679 percent applies only inside 212 South Grand TDD and 212 South Grand CID. That ceiling comes from a community improvement district and a transportation development district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "lookupIsStateDesignated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "29189", "county": "St. Louis County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.03513, "combinedMin": 0.07738, "combinedMax": 0.12238, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 3.513 percent countywide. The floor of 7.738 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 12.238 percent is at St. Ann, on top of ADIE/St. Charles Rock Road CID, St. Charles Rock Road TDD and St. Ann City Wide TDD. That ceiling comes from a community improvement district and a transportation development district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29186", "county": "Ste. Genevieve County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02875, "combinedMin": 0.076, "combinedMax": 0.096, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.875 percent countywide. The floor of 7.6 percent is unincorporated county where Ste. Genevieve County Ambulance District also applies. The ceiling of 9.6 percent is at Bloomsdale, on top of Ste. Genevieve County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29207", "county": "Stoddard County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02, "combinedMin": 0.06413, "combinedMax": 0.08413, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6.413 percent is unincorporated county where Stoddard County Emergency Services District also applies. The ceiling of 8.413 percent is at Advance, on top of Stoddard County Emergency Services District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29209", "county": "Stone County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0225, "combinedMin": 0.06475, "combinedMax": 0.10975, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.25 percent countywide. The floor of 6.475 percent is at Ponce de Leon. The ceiling of 10.975 percent is at Branson West, on top of Southern Stone Fire Protection District, Branson/Lakes Area TCED and Stone County Ambulance District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29211", "county": "Sullivan County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0325, "combinedMin": 0.07475, "combinedMax": 0.09475, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 3.25 percent countywide. The floor of 7.475 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.475 percent is at Browning. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29213", "county": "Taney County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01875, "combinedMin": 0.0635, "combinedMax": 0.1135, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.875 percent countywide. The floor of 6.35 percent is unincorporated county where Taney County Ambulance District also applies. The ceiling of 11.35 percent is at Branson, on top of Taney County Ambulance District, Branson/Lakes Area TCED, 76 Entertainment CID and Butterfly Palace CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29215", "county": "Texas County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0175, "combinedMin": 0.05975, "combinedMax": 0.0885, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 5.975 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.85 percent is at Mountain Grove. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29217", "county": "Vernon County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01, "combinedMin": 0.05225, "combinedMax": 0.08725, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide. The floor of 5.225 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.725 percent is at Nevada. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29219", "county": "Warren County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02, "combinedMin": 0.06975, "combinedMax": 0.10225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6.975 percent is unincorporated county where Warren County Emergency Services District also applies. The ceiling of 10.225 percent is at Warrenton, on top of Warren County Emergency Services District and Warrenton Commons CID. That ceiling comes from a community improvement district, which in Missouri can cover a single shopping center or one development rather than a whole city, so most addresses pay less. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29221", "county": "Washington County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02, "combinedMin": 0.06725, "combinedMax": 0.09225, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide. The floor of 6.725 percent is unincorporated county where Washington County Ambulance District also applies. The ceiling of 9.225 percent is at Potosi, on top of Washington County Ambulance District and Potosi Fire Protection District. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29223", "county": "Wayne County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.0175, "combinedMin": 0.05975, "combinedMax": 0.08975, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide. The floor of 5.975 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.975 percent is at Greenville. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29225", "county": "Webster County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02083, "combinedMin": 0.06308, "combinedMax": 0.08808, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.083 percent countywide. The floor of 6.308 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.808 percent is at Marshfield. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29227", "county": "Worth County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.02375, "combinedMin": 0.066, "combinedMax": 0.091, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.375 percent countywide. The floor of 6.6 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 9.1 percent is at Grant City. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "29229", "county": "Wright County", "state": "Missouri", "abbr": "MO", "levyLevel": "local", "stateRate": 0.04225, "countyRate": 0.01875, "combinedMin": 0.061, "combinedMax": 0.08975, "note": "Missouri charges 4.225 percent statewide and then stacks a county rate, city rates and special district rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.875 percent countywide. The floor of 6.1 percent is state plus county in unincorporated areas with no city and no district. The ceiling of 8.975 percent is at Mountain Grove. Missouri's address level rate map is required by RSMo 32.310 and is operated for the Department of Revenue on a vendor domain, which is the map dor.mo.gov itself links.", "lookupUrl": "https://missouri.atr.avalara.com", "source": "Missouri Department of Revenue, Sales and Use Tax Rate Tables for July, August, September 2026 (third quarter 2026, updated 5/22/2026), https://dor.mo.gov/pdf/rates/2026/july2026.xlsx, read together with the DOR Jurisdiction and Total Rate Database Q3 2026 and the DOR Rate Database Q3 2026, https://dor.mo.gov/taxation/business/tax-types/sales-use/documents/dor-rate-database-q3-2026.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "lookupIsStateDesignated": true, "countyRateBasis": "county levy" }, { "fips": "30001", "county": "Beaverhead County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30003", "county": "Big Horn County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30005", "county": "Blaine County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30007", "county": "Broadwater County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30009", "county": "Carbon County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30011", "county": "Carter County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30013", "county": "Cascade County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30015", "county": "Chouteau County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30017", "county": "Custer County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30019", "county": "Daniels County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30021", "county": "Dawson County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30023", "county": "Deer Lodge County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30025", "county": "Fallon County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30027", "county": "Fergus County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30029", "county": "Flathead County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30031", "county": "Gallatin County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30033", "county": "Garfield County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30035", "county": "Glacier County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30037", "county": "Golden Valley County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30039", "county": "Granite County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30041", "county": "Hill County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30043", "county": "Jefferson County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30045", "county": "Judith Basin County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30047", "county": "Lake County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30049", "county": "Lewis and Clark County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30051", "county": "Liberty County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30053", "county": "Lincoln County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30057", "county": "Madison County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30055", "county": "McCone County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30059", "county": "Meagher County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30061", "county": "Mineral County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30063", "county": "Missoula County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30065", "county": "Musselshell County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30067", "county": "Park County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30069", "county": "Petroleum County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30071", "county": "Phillips County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30073", "county": "Pondera County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30075", "county": "Powder River County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30077", "county": "Powell County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30079", "county": "Prairie County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30081", "county": "Ravalli County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30083", "county": "Richland County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30085", "county": "Roosevelt County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30087", "county": "Rosebud County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30089", "county": "Sanders County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30091", "county": "Sheridan County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30093", "county": "Silver Bow County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30095", "county": "Stillwater County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30097", "county": "Sweet Grass County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30099", "county": "Teton County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30101", "county": "Toole County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30103", "county": "Treasure County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30105", "county": "Valley County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30107", "county": "Wheatland County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30109", "county": "Wibaux County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "30111", "county": "Yellowstone County", "state": "Montana", "abbr": "MT", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general state or local sales tax; state law does allow a handful of designated resort communities (e.g. Whitefish, Big Sky, Red Lodge) to levy a local-option resort tax up to roughly 3% on lodging, restaurants, and luxury goods.", "lookupUrl": "https://mtrevenue.gov/", "source": "Montana Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "31001", "county": "Adams County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Adams County's own levy is a confirmed zero and the county line is not the tax boundary. Three incorporated places in Adams County charge a local rate, all of them at the same 1.5 percent (Hastings, Juniata, Kenesaw), so the combined rate is 7 percent inside those places and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31003", "county": "Antelope County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Antelope County's own levy is a confirmed zero and the county line is not the tax boundary. Five incorporated places in Antelope County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Clearwater, Orchard, Tilden. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Clearwater, Orchard, Tilden. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31005", "county": "Arthur County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Arthur County's own levy is a confirmed zero and the county line is not the tax boundary. No city or village in Arthur County has adopted a local sales tax, so every address in the county sits at the bare 5.5 percent state rate today. That is the outcome of separate local choices rather than a rule, and any village here could adopt up to 2 percent at an election, which is why this is not a state-only county. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31007", "county": "Banner County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Banner County's own levy is a confirmed zero and the county line is not the tax boundary. No city or village in Banner County has adopted a local sales tax, so every address in the county sits at the bare 5.5 percent state rate today. That is the outcome of separate local choices rather than a rule, and any village here could adopt up to 2 percent at an election, which is why this is not a state-only county. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31009", "county": "Blaine County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.06, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Blaine County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Blaine County that charges a local rate is Halsey, at 0.5 percent, so the combined rate is 6 percent inside Halsey and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31011", "county": "Boone County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Boone County's own levy is a confirmed zero and the county line is not the tax boundary. Four incorporated places in Boone County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Albion, St. Edward. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Albion, St. Edward. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31013", "county": "Box Butte County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Box Butte County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Box Butte County charge a local rate, all of them at the same 1.5 percent (Alliance, Hemingford), so the combined rate is 7 percent inside those places and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31015", "county": "Boyd County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.065, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Boyd County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Boyd County that charges a local rate is Spencer, at 1 percent, so the combined rate is 6.5 percent inside Spencer and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31017", "county": "Brown County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Brown County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Brown County that charges a local rate is Ainsworth, at 1.5 percent, so the combined rate is 7 percent inside Ainsworth and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31019", "county": "Buffalo County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Buffalo County's own levy is a confirmed zero and the county line is not the tax boundary. Five incorporated places in Buffalo County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Elm Creek, Gibbon, Kearney, Ravenna. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Elm Creek, Gibbon, Kearney, Ravenna. Buffalo County holds the Kearney Good Life District, which has carried the full 5.5 percent state rate since it took effect on October 1, 2025. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31021", "county": "Burt County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Burt County's own levy is a confirmed zero and the county line is not the tax boundary. Four incorporated places in Burt County charge a local rate, running from 1.5 percent to 2 percent, the top rate being at Decatur, Lyons, Tekamah. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Decatur, Lyons, Tekamah. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31023", "county": "Butler County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Butler County's own levy is a confirmed zero and the county line is not the tax boundary. Five incorporated places in Butler County charge a local rate, running from 1 percent to 2 percent, the top rate being at David City. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in David City. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31025", "county": "Cass County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Cass County's own levy is a confirmed zero and the county line is not the tax boundary. Nine incorporated places in Cass County charge a local rate, running from 0.5 percent to 1.5 percent, the top rate being at Elmwood, Louisville, Plattsmouth, Weeping Water. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Elmwood, Louisville, Plattsmouth, Weeping Water. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31027", "county": "Cedar County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Cedar County's own levy is a confirmed zero and the county line is not the tax boundary. Six incorporated places in Cedar County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Hartington, Randolph, Wynot. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Hartington, Randolph, Wynot. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31029", "county": "Chase County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.065, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Chase County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Chase County charge a local rate, all of them at the same 1 percent (Imperial, Wauneta), so the combined rate is 6.5 percent inside those places and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31031", "county": "Cherry County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Cherry County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Cherry County that charges a local rate is Valentine, at 1.5 percent, so the combined rate is 7 percent inside Valentine and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31033", "county": "Cheyenne County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Cheyenne County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Cheyenne County that charges a local rate is Sidney, at 2 percent, so the combined rate is 7.5 percent inside Sidney and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31035", "county": "Clay County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Clay County's own levy is a confirmed zero and the county line is not the tax boundary. Six incorporated places in Clay County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Clay Center, Edgar, Fairfield, Sutton. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Clay Center, Edgar, Fairfield, Sutton. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31037", "county": "Colfax County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Colfax County's own levy is a confirmed zero and the county line is not the tax boundary. Four incorporated places in Colfax County charge a local rate, all of them at the same 1.5 percent (Clarkson, Howells, Leigh, Schuyler), so the combined rate is 7 percent inside those places and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31039", "county": "Cuming County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Cuming County's own levy is a confirmed zero and the county line is not the tax boundary. Four incorporated places in Cuming County charge a local rate, running from 1.5 percent to 2 percent, the top rate being at West Point, Wisner. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in West Point, Wisner. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31041", "county": "Custer County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Custer County's own levy is a confirmed zero and the county line is not the tax boundary. Six incorporated places in Custer County charge a local rate, running from 1 percent to 2 percent, the top rate being at Sargent. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Sargent. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31043", "county": "Dakota County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0.005, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the one exception and levies a county sales tax of 0.5 percent, but the department adds it only where the location is outside a municipality that imposes its own local rate, so the county rate and a city rate never stack. The floor here is therefore 6 percent, in the unincorporated county and in Homer, the one village in the county with no local tax of its own. South Sioux City, Jackson, Hubbard and the Dakota County part of Emerson each charge 1.5 percent for a combined 7 percent, and Dakota City charges 1 percent for 6.5 percent, with the county's own 0.5 percent dropping out inside all five. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31045", "county": "Dawes County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Dawes County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Dawes County charge a local rate, running from 1.5 percent to 2 percent, the top rate being at Chadron. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Chadron. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31047", "county": "Dawson County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Dawson County's own levy is a confirmed zero and the county line is not the tax boundary. Four incorporated places in Dawson County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Cozad, Gothenburg, Lexington. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Cozad, Gothenburg, Lexington. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31049", "county": "Deuel County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Deuel County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Deuel County charge a local rate, running from 1 percent to 2 percent, the top rate being at Chappell. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Chappell. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31051", "county": "Dixon County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Dixon County's own levy is a confirmed zero and the county line is not the tax boundary. Three incorporated places in Dixon County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Emerson, Ponca. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Emerson, Ponca. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31053", "county": "Dodge County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Dodge County's own levy is a confirmed zero and the county line is not the tax boundary. Six incorporated places in Dodge County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Dodge, Fremont, North Bend, Scribner. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Dodge, Fremont, North Bend, Scribner. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31055", "county": "Douglas County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Douglas County's own levy is a confirmed zero and the county line is not the tax boundary. Five incorporated places in Douglas County charge a local rate, running from 1.5 percent to 2 percent, the top rate being at Waterloo. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Waterloo. Douglas County also holds the Avenue One Good Life District in Omaha, where the state rate falls to 2.75 percent for a retailer inside the district that has opted in. That is a status of the seller rather than a property of the address, so the range above does not reflect it and a shopper cannot count on it. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31057", "county": "Dundy County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Dundy County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Dundy County that charges a local rate is Benkelman, at 1.5 percent, so the combined rate is 7 percent inside Benkelman and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31059", "county": "Fillmore County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Fillmore County's own levy is a confirmed zero and the county line is not the tax boundary. Five incorporated places in Fillmore County charge a local rate, running from 1 percent to 2 percent, the top rate being at Geneva. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Geneva. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31061", "county": "Franklin County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Franklin County's own levy is a confirmed zero and the county line is not the tax boundary. Three incorporated places in Franklin County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Upland. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Upland. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31063", "county": "Frontier County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Frontier County's own levy is a confirmed zero and the county line is not the tax boundary. Three incorporated places in Frontier County charge a local rate, all of them at the same 1.5 percent (Curtis, Eustis, Maywood), so the combined rate is 7 percent inside those places and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31065", "county": "Furnas County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Furnas County's own levy is a confirmed zero and the county line is not the tax boundary. Five incorporated places in Furnas County charge a local rate, running from 1 percent to 2 percent, the top rate being at Cambridge. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Cambridge. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31067", "county": "Gage County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Gage County's own levy is a confirmed zero and the county line is not the tax boundary. Seven incorporated places in Gage County charge a local rate, running from 0.5 percent to 2 percent, the top rate being at Beatrice. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Beatrice. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31069", "county": "Garden County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Garden County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Garden County charge a local rate, running from 1 percent to 2 percent, the top rate being at Oshkosh. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Oshkosh. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31071", "county": "Garfield County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Garfield County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Garfield County that charges a local rate is Burwell, at 1.5 percent, so the combined rate is 7 percent inside Burwell and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31073", "county": "Gosper County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.065, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Gosper County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Gosper County that charges a local rate is Elwood, at 1 percent, so the combined rate is 6.5 percent inside Elwood and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31075", "county": "Grant County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.065, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Grant County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Grant County that charges a local rate is Hyannis, at 1 percent, so the combined rate is 6.5 percent inside Hyannis and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31077", "county": "Greeley County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Greeley County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Greeley County charge a local rate, all of them at the same 1.5 percent (Greeley, Spalding), so the combined rate is 7 percent inside those places and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31079", "county": "Hall County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Hall County's own levy is a confirmed zero and the county line is not the tax boundary. Four incorporated places in Hall County charge a local rate, running from 1 percent to 2 percent, the top rate being at Grand Island. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Grand Island. Hall County holds the Operation Grand Island Good Life District, which went back to the full 5.5 percent state rate on October 1, 2025, so it does not change the rates here. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31081", "county": "Hamilton County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Hamilton County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Hamilton County that charges a local rate is Marquette, at 1.5 percent, so the combined rate is 7 percent inside Marquette and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31083", "county": "Harlan County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Harlan County's own levy is a confirmed zero and the county line is not the tax boundary. Three incorporated places in Harlan County charge a local rate, running from 1 percent to 2 percent, the top rate being at Alma. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Alma. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31085", "county": "Hayes County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Hayes County's own levy is a confirmed zero and the county line is not the tax boundary. No city or village in Hayes County has adopted a local sales tax, so every address in the county sits at the bare 5.5 percent state rate today. That is the outcome of separate local choices rather than a rule, and any village here could adopt up to 2 percent at an election, which is why this is not a state-only county. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31087", "county": "Hitchcock County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Hitchcock County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Hitchcock County that charges a local rate is Trenton, at 1.5 percent, so the combined rate is 7 percent inside Trenton and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31089", "county": "Holt County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Holt County's own levy is a confirmed zero and the county line is not the tax boundary. Five incorporated places in Holt County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Atkinson, Ewing, Neill, Stuart. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Atkinson, Ewing, Neill, Stuart. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31091", "county": "Hooker County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Hooker County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Hooker County that charges a local rate is Mullen, at 2 percent, so the combined rate is 7.5 percent inside Mullen and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31093", "county": "Howard County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Howard County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Howard County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at St. Paul. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in St. Paul. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31095", "county": "Jefferson County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Jefferson County's own levy is a confirmed zero and the county line is not the tax boundary. Five incorporated places in Jefferson County charge a local rate, running from 1 percent to 2 percent, the top rate being at Fairbury. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Fairbury. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31097", "county": "Johnson County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Johnson County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Johnson County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Tecumseh. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Tecumseh. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31099", "county": "Kearney County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Kearney County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Kearney County that charges a local rate is Minden, at 2 percent, so the combined rate is 7.5 percent inside Minden and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31101", "county": "Keith County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Keith County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Keith County charge a local rate, running from 1.5 percent to 2 percent, the top rate being at Paxton. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Paxton. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31103", "county": "Keya Paha County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.065, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Keya Paha County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Keya Paha County that charges a local rate is Springview, at 1 percent, so the combined rate is 6.5 percent inside Springview and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31105", "county": "Kimball County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.065, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Kimball County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Kimball County that charges a local rate is Kimball, at 1 percent, so the combined rate is 6.5 percent inside Kimball and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31107", "county": "Knox County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Knox County's own levy is a confirmed zero and the county line is not the tax boundary. Six incorporated places in Knox County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Crofton, Verdigre. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Crofton, Verdigre. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31109", "county": "Lancaster County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.0725, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Lancaster County's own levy is a confirmed zero and the county line is not the tax boundary. Eight incorporated places in Lancaster County charge a local rate, running from 1 percent to 1.75 percent, the top rate being at Lincoln. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.25 percent in Lincoln. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31111", "county": "Lincoln County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Lincoln County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Lincoln County charge a local rate, running from 1.5 percent to 2 percent, the top rate being at North Platte. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in North Platte. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31113", "county": "Logan County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Logan County's own levy is a confirmed zero and the county line is not the tax boundary. No city or village in Logan County has adopted a local sales tax, so every address in the county sits at the bare 5.5 percent state rate today. That is the outcome of separate local choices rather than a rule, and any village here could adopt up to 2 percent at an election, which is why this is not a state-only county. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31115", "county": "Loup County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Loup County's own levy is a confirmed zero and the county line is not the tax boundary. No city or village in Loup County has adopted a local sales tax, so every address in the county sits at the bare 5.5 percent state rate today. That is the outcome of separate local choices rather than a rule, and any village here could adopt up to 2 percent at an election, which is why this is not a state-only county. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31119", "county": "Madison County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Madison County's own levy is a confirmed zero and the county line is not the tax boundary. Six incorporated places in Madison County charge a local rate, running from 1.5 percent to 2 percent, the top rate being at Norfolk. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Norfolk. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31117", "county": "McPherson County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so McPherson County's own levy is a confirmed zero and the county line is not the tax boundary. No city or village in McPherson County has adopted a local sales tax, so every address in the county sits at the bare 5.5 percent state rate today. That is the outcome of separate local choices rather than a rule, and any village here could adopt up to 2 percent at an election, which is why this is not a state-only county. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31121", "county": "Merrick County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Merrick County's own levy is a confirmed zero and the county line is not the tax boundary. Four incorporated places in Merrick County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Central City, Clarks, Palmer. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Central City, Clarks, Palmer. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31123", "county": "Morrill County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.065, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Morrill County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Morrill County charge a local rate, all of them at the same 1 percent (Bayard, Bridgeport), so the combined rate is 6.5 percent inside those places and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31125", "county": "Nance County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Nance County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Nance County charge a local rate, all of them at the same 2 percent (Fullerton, Genoa), so the combined rate is 7.5 percent inside those places and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31127", "county": "Nemaha County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.065, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Nemaha County's own levy is a confirmed zero and the county line is not the tax boundary. Three incorporated places in Nemaha County charge a local rate, all of them at the same 1 percent (Auburn, Brownville, Peru), so the combined rate is 6.5 percent inside those places and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31129", "county": "Nuckolls County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Nuckolls County's own levy is a confirmed zero and the county line is not the tax boundary. Three incorporated places in Nuckolls County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Nelson, Superior. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Nelson, Superior. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31131", "county": "Otoe County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Otoe County's own levy is a confirmed zero and the county line is not the tax boundary. Five incorporated places in Otoe County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Douglas, Nebraska City, Unadilla. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Douglas, Nebraska City, Unadilla. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31133", "county": "Pawnee County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Pawnee County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Pawnee County that charges a local rate is Pawnee City, at 2 percent, so the combined rate is 7.5 percent inside Pawnee City and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31135", "county": "Perkins County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.065, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Perkins County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Perkins County that charges a local rate is Grant, at 1 percent, so the combined rate is 6.5 percent inside Grant and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31137", "county": "Phelps County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Phelps County's own levy is a confirmed zero and the county line is not the tax boundary. Three incorporated places in Phelps County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Bertrand, Holdrege. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Bertrand, Holdrege. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31139", "county": "Pierce County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Pierce County's own levy is a confirmed zero and the county line is not the tax boundary. Four incorporated places in Pierce County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Osmond, Plainview, Randolph. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Osmond, Plainview, Randolph. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31141", "county": "Platte County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Platte County's own levy is a confirmed zero and the county line is not the tax boundary. Seven incorporated places in Platte County charge a local rate, running from 1.5 percent to 2 percent, the top rate being at Humphrey. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Humphrey. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31143", "county": "Polk County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Polk County's own levy is a confirmed zero and the county line is not the tax boundary. Three incorporated places in Polk County charge a local rate, all of them at the same 1.5 percent (Osceola, Shelby, Stromsburg), so the combined rate is 7 percent inside those places and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31145", "county": "Red Willow County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Red Willow County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Red Willow County that charges a local rate is McCook, at 2 percent, so the combined rate is 7.5 percent inside McCook and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31147", "county": "Richardson County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Richardson County's own levy is a confirmed zero and the county line is not the tax boundary. Three incorporated places in Richardson County charge a local rate, running from 1 percent to 2 percent, the top rate being at Falls City. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Falls City. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31149", "county": "Rock County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Rock County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Rock County that charges a local rate is Bassett, at 1.5 percent, so the combined rate is 7 percent inside Bassett and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31151", "county": "Saline County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Saline County's own levy is a confirmed zero and the county line is not the tax boundary. Five incorporated places in Saline County charge a local rate, running from 1 percent to 2 percent, the top rate being at Crete, Friend. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Crete, Friend. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31153", "county": "Sarpy County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Sarpy County's own levy is a confirmed zero and the county line is not the tax boundary. Five incorporated places in Sarpy County charge a local rate, running from 1.5 percent to 2 percent, the top rate being at Gretna, LaVista, Papillion. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Gretna, LaVista, Papillion. Sarpy County holds two Good Life Districts, the Nebraska Crossing Village District at Gretna and La Belle Vue at Bellevue. Both went back to the full 5.5 percent state rate on October 1, 2025, so neither changes the rates here. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31155", "county": "Saunders County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Saunders County's own levy is a confirmed zero and the county line is not the tax boundary. Three incorporated places in Saunders County charge a local rate, running from 1.5 percent to 2 percent, the top rate being at Wahoo. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Wahoo. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31157", "county": "Scotts Bluff County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Scotts Bluff County's own levy is a confirmed zero and the county line is not the tax boundary. Six incorporated places in Scotts Bluff County charge a local rate, running from 1 percent to 2 percent, the top rate being at Gering. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Gering. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31159", "county": "Seward County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Seward County's own levy is a confirmed zero and the county line is not the tax boundary. Five incorporated places in Seward County charge a local rate, running from 1 percent to 2 percent, the top rate being at Seward. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in Seward. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31161", "county": "Sheridan County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Sheridan County's own levy is a confirmed zero and the county line is not the tax boundary. Three incorporated places in Sheridan County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Gordon, Rushville. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Gordon, Rushville. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31163", "county": "Sherman County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Sherman County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Sherman County that charges a local rate is Loup City, at 2 percent, so the combined rate is 7.5 percent inside Loup City and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31165", "county": "Sioux County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Sioux County's own levy is a confirmed zero and the county line is not the tax boundary. The one incorporated place in Sioux County that charges a local rate is Harrison, at 1.5 percent, so the combined rate is 7 percent inside Harrison and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31167", "county": "Stanton County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Stanton County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Stanton County charge a local rate, all of them at the same 1.5 percent (Pilger, Stanton), so the combined rate is 7 percent inside those places and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31169", "county": "Thayer County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Thayer County's own levy is a confirmed zero and the county line is not the tax boundary. Six incorporated places in Thayer County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Bruning, Hebron. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Bruning, Hebron. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31171", "county": "Thomas County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.065, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Thomas County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Thomas County charge a local rate, running from 0.5 percent to 1 percent, the top rate being at Thedford. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 6.5 percent in Thedford. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31173", "county": "Thurston County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Thurston County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Thurston County charge a local rate, all of them at the same 1.5 percent (Emerson, Pender), so the combined rate is 7 percent inside those places and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31175", "county": "Valley County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Valley County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Valley County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Ord. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Ord. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31177", "county": "Washington County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Washington County's own levy is a confirmed zero and the county line is not the tax boundary. Three incorporated places in Washington County charge a local rate, all of them at the same 1.5 percent (Arlington, Blair, Fort Calhoun), so the combined rate is 7 percent inside those places and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31179", "county": "Wayne County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Wayne County's own levy is a confirmed zero and the county line is not the tax boundary. Two incorporated places in Wayne County charge a local rate, running from 1 percent to 1.5 percent, the top rate being at Wayne. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7 percent in Wayne. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31181", "county": "Webster County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.07, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Webster County's own levy is a confirmed zero and the county line is not the tax boundary. Three incorporated places in Webster County charge a local rate, all of them at the same 1.5 percent (Blue Hill, Guide Rock, Red Cloud), so the combined rate is 7 percent inside those places and 5.5 percent everywhere else in the county, including the unincorporated area and any village that has not adopted a tax. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31183", "county": "Wheeler County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so Wheeler County's own levy is a confirmed zero and the county line is not the tax boundary. No city or village in Wheeler County has adopted a local sales tax, so every address in the county sits at the bare 5.5 percent state rate today. That is the outcome of separate local choices rather than a rule, and any village here could adopt up to 2 percent at an election, which is why this is not a state-only county. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "31185", "county": "York County", "state": "Nebraska", "abbr": "NE", "levyLevel": "local", "stateRate": 0.055, "countyRate": 0, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Nebraska's state rate is 5.5 percent and local sales tax is levied almost entirely by cities and villages rather than by counties, at 0.5 percent up to 2 percent adopted at a local election under the Local Option Revenue Act. Dakota County is the only county in Nebraska levying a county sales tax, so York County's own levy is a confirmed zero and the county line is not the tax boundary. Five incorporated places in York County charge a local rate, running from 1.5 percent to 2 percent, the top rate being at York. The combined rate therefore runs from 5.5 percent in the unincorporated county and in any village with no local tax up to 7.5 percent in York. Nebraska rates change only on January 1, April 1, July 1 and October 1, and the department's Sales Tax Rate Finder is the only thing that answers the question for one address.", "lookupUrl": "https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder", "source": "Nebraska Department of Revenue, Local Sales and Use Tax Rates effective July 1, 2026 (the listing runs July 1 through December 31, 2026), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_07-01-2026.pdf, cross-checked against the department's Streamlined Sales Tax rate file NER2026Q3JUN08 in NETaxData_2026Q3.zip", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "32510", "county": "Carson City", "state": "Nevada", "abbr": "NV", "levyLevel": "county", "stateRate": 0.0685, "countyRate": 0.0075, "combinedMin": 0.076, "combinedMax": 0.076, "note": "Nevada's statewide minimum rate of 6.85 percent applies in every county and is four separate taxes imposed statewide at once: a 2 percent Sales Tax under NRS 372 that goes to the State General Fund, a 2.6 percent Local School Support Tax under NRS 374, and City-County Relief Taxes under NRS 377 made up of 0.5 percent Basic and 1.75 percent Supplemental, which together are 2.25 percent. Carson City adds 0.75 percent of optional local tax on top, from 0.25 percent for public roads under NRS 377A, 0.25 percent for open space by ordinance, and two NRS 377B levies of 0.125 percent each for V&T Railroad bonds and infrastructure, for the 7.6 percent the Department publishes for the county. Carson City is a consolidated municipality with no separate county government, so its Board of Supervisors exercises the county commissioners' taxing power and the rate is the same at every address in the jurisdiction. Nevada cities and towns have no authority to impose a general sales tax of their own. Unprepared food for human consumption is exempt statewide, while prepared food sold for immediate consumption is taxable.", "lookupUrl": "https://tax.nv.gov/news-publications/sales-use-tax-publications/", "source": "Nevada Department of Taxation, Sales and Use Tax Publications county rate sheets (https://tax.nv.gov/news-publications/sales-use-tax-publications/), State Sales Tax Map ADM-T047 V2023.1 (https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf), and Components of Sales and Use Tax Rates, local rates as of 07/01/2020 (https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "32001", "county": "Churchill County", "state": "Nevada", "abbr": "NV", "levyLevel": "county", "stateRate": 0.0685, "countyRate": 0.0075, "combinedMin": 0.076, "combinedMax": 0.076, "note": "Nevada's statewide minimum rate of 6.85 percent applies in every county and is four separate taxes imposed statewide at once: a 2 percent Sales Tax under NRS 372 that goes to the State General Fund, a 2.6 percent Local School Support Tax under NRS 374, and City-County Relief Taxes under NRS 377 made up of 0.5 percent Basic and 1.75 percent Supplemental, which together are 2.25 percent. Churchill County adds 0.75 percent of optional local tax on top, from 0.25 percent for public roads under NRS 377A, 0.25 percent under the Local Government Tax Act at NRS 377.057, and 0.25 percent for infrastructure under NRS 377B, for the 7.6 percent the Department publishes for the county. The rate is the same at every address in the county because Nevada cities and towns have no authority to impose a general sales tax and every optional local tax is imposed countywide by the board of county commissioners. Unprepared food for human consumption is exempt statewide, while prepared food sold for immediate consumption is taxable.", "lookupUrl": "https://tax.nv.gov/news-publications/sales-use-tax-publications/", "source": "Nevada Department of Taxation, Sales and Use Tax Publications county rate sheets (https://tax.nv.gov/news-publications/sales-use-tax-publications/), State Sales Tax Map ADM-T047 V2023.1 (https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf), and Components of Sales and Use Tax Rates, local rates as of 07/01/2020 (https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "32003", "county": "Clark County", "state": "Nevada", "abbr": "NV", "levyLevel": "county", "stateRate": 0.0685, "countyRate": 0.01525, "combinedMin": 0.08375, "combinedMax": 0.08375, "note": "Nevada's statewide minimum rate of 6.85 percent applies in every county and is four separate taxes imposed statewide at once: a 2 percent Sales Tax under NRS 372 that goes to the State General Fund, a 2.6 percent Local School Support Tax under NRS 374, and City-County Relief Taxes under NRS 377 made up of 0.5 percent Basic and 1.75 percent Supplemental, which together are 2.25 percent. Clark County adds 1.525 percent of optional local tax on top, from 0.25 percent for flood control under NRS 543, two NRS 377A regional transportation levies of 0.25 percent each, 0.25 percent for the Southern Nevada Water Authority under NRS 377B, 0.3 percent and 0.1 percent for police under special acts, and 0.125 percent for the State Education Fund under NRS 377D, for the 8.375 percent the Department publishes for the county. The rate is the same at every address in the county because Nevada cities and towns have no authority to impose a general sales tax and every optional local tax is imposed countywide by the board of county commissioners. Unprepared food for human consumption is exempt statewide, while prepared food sold for immediate consumption is taxable.", "lookupUrl": "https://tax.nv.gov/news-publications/sales-use-tax-publications/", "source": "Nevada Department of Taxation, Sales and Use Tax Publications county rate sheets (https://tax.nv.gov/news-publications/sales-use-tax-publications/), State Sales Tax Map ADM-T047 V2023.1 (https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf), and Components of Sales and Use Tax Rates, local rates as of 07/01/2020 (https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "32005", "county": "Douglas County", "state": "Nevada", "abbr": "NV", "levyLevel": "county", "stateRate": 0.0685, "countyRate": 0.0025, "combinedMin": 0.071, "combinedMax": 0.071, "note": "Nevada's statewide minimum rate of 6.85 percent applies in every county and is four separate taxes imposed statewide at once: a 2 percent Sales Tax under NRS 372 that goes to the State General Fund, a 2.6 percent Local School Support Tax under NRS 374, and City-County Relief Taxes under NRS 377 made up of 0.5 percent Basic and 1.75 percent Supplemental, which together are 2.25 percent. Douglas County adds 0.25 percent of optional local tax on top, from a single 0.25 percent levy for miscellaneous facilities and services under a special act, imposed 7/1/1999, for the 7.1 percent the Department publishes for the county. The rate is the same at every address in the county because Nevada cities and towns have no authority to impose a general sales tax and every optional local tax is imposed countywide by the board of county commissioners. Unprepared food for human consumption is exempt statewide, while prepared food sold for immediate consumption is taxable.", "lookupUrl": "https://tax.nv.gov/news-publications/sales-use-tax-publications/", "source": "Nevada Department of Taxation, Sales and Use Tax Publications county rate sheets (https://tax.nv.gov/news-publications/sales-use-tax-publications/), State Sales Tax Map ADM-T047 V2023.1 (https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf), and Components of Sales and Use Tax Rates, local rates as of 07/01/2020 (https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "32007", "county": "Elko County", "state": "Nevada", "abbr": "NV", "levyLevel": "county", "stateRate": 0.0685, "countyRate": 0.0025, "combinedMin": 0.071, "combinedMax": 0.071, "note": "Nevada's statewide minimum rate of 6.85 percent applies in every county and is four separate taxes imposed statewide at once: a 2 percent Sales Tax under NRS 372 that goes to the State General Fund, a 2.6 percent Local School Support Tax under NRS 374, and City-County Relief Taxes under NRS 377 made up of 0.5 percent Basic and 1.75 percent Supplemental, which together are 2.25 percent. Elko County adds 0.25 percent of optional local tax on top, from a single 0.25 percent infrastructure levy under NRS 377B, imposed 7/1/2016, for the 7.1 percent the Department publishes for the county. The rate is the same at every address in the county because Nevada cities and towns have no authority to impose a general sales tax and every optional local tax is imposed countywide by the board of county commissioners. Unprepared food for human consumption is exempt statewide, while prepared food sold for immediate consumption is taxable.", "lookupUrl": "https://tax.nv.gov/news-publications/sales-use-tax-publications/", "source": "Nevada Department of Taxation, Sales and Use Tax Publications county rate sheets (https://tax.nv.gov/news-publications/sales-use-tax-publications/), State Sales Tax Map ADM-T047 V2023.1 (https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf), and Components of Sales and Use Tax Rates, local rates as of 07/01/2020 (https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "32009", "county": "Esmeralda County", "state": "Nevada", "abbr": "NV", "levyLevel": "county", "stateRate": 0.0685, "countyRate": 0, "combinedMin": 0.0685, "combinedMax": 0.0685, "note": "Nevada's statewide minimum rate of 6.85 percent applies in every county and is four separate taxes imposed statewide at once: a 2 percent Sales Tax under NRS 372 that goes to the State General Fund, a 2.6 percent Local School Support Tax under NRS 374, and City-County Relief Taxes under NRS 377 made up of 0.5 percent Basic and 1.75 percent Supplemental, which together are 2.25 percent. Esmeralda County imposes no optional local sales tax, so the combined rate is the statewide minimum of 6.85 percent at every address in the county. The county may adopt one under NRS 377A or NRS 377B and has not done so, and Nevada cities and towns have no authority to impose a general sales tax of their own. Unprepared food for human consumption is exempt statewide, while prepared food sold for immediate consumption is taxable.", "lookupUrl": "https://tax.nv.gov/news-publications/sales-use-tax-publications/", "source": "Nevada Department of Taxation, Sales and Use Tax Publications county rate sheets (https://tax.nv.gov/news-publications/sales-use-tax-publications/), State Sales Tax Map ADM-T047 V2023.1 (https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf), and Components of Sales and Use Tax Rates, local rates as of 07/01/2020 (https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "32013", "county": "Humboldt County", "state": "Nevada", "abbr": "NV", "levyLevel": "county", "stateRate": 0.0685, "countyRate": 0, "combinedMin": 0.0685, "combinedMax": 0.0685, "note": "Nevada's statewide minimum rate of 6.85 percent applies in every county and is four separate taxes imposed statewide at once: a 2 percent Sales Tax under NRS 372 that goes to the State General Fund, a 2.6 percent Local School Support Tax under NRS 374, and City-County Relief Taxes under NRS 377 made up of 0.5 percent Basic and 1.75 percent Supplemental, which together are 2.25 percent. Humboldt County imposes no optional local sales tax, so the combined rate is the statewide minimum of 6.85 percent at every address in the county. The county may adopt one under NRS 377A or NRS 377B and has not done so, and Nevada cities and towns have no authority to impose a general sales tax of their own. Unprepared food for human consumption is exempt statewide, while prepared food sold for immediate consumption is taxable.", "lookupUrl": "https://tax.nv.gov/news-publications/sales-use-tax-publications/", "source": "Nevada Department of Taxation, Sales and Use Tax Publications county rate sheets (https://tax.nv.gov/news-publications/sales-use-tax-publications/), State Sales Tax Map ADM-T047 V2023.1 (https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf), and Components of Sales and Use Tax Rates, local rates as of 07/01/2020 (https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "32015", "county": "Lander County", "state": "Nevada", "abbr": "NV", "levyLevel": "county", "stateRate": 0.0685, "countyRate": 0.0025, "combinedMin": 0.071, "combinedMax": 0.071, "note": "Nevada's statewide minimum rate of 6.85 percent applies in every county and is four separate taxes imposed statewide at once: a 2 percent Sales Tax under NRS 372 that goes to the State General Fund, a 2.6 percent Local School Support Tax under NRS 374, and City-County Relief Taxes under NRS 377 made up of 0.5 percent Basic and 1.75 percent Supplemental, which together are 2.25 percent. Lander County adds 0.25 percent of optional local tax on top, from a single 0.25 percent water treatment levy under NRS 377B, imposed 4/1/2004, for the 7.1 percent the Department publishes for the county. The rate is the same at every address in the county because Nevada cities and towns have no authority to impose a general sales tax and every optional local tax is imposed countywide by the board of county commissioners. Unprepared food for human consumption is exempt statewide, while prepared food sold for immediate consumption is taxable.", "lookupUrl": "https://tax.nv.gov/news-publications/sales-use-tax-publications/", "source": "Nevada Department of Taxation, Sales and Use Tax Publications county rate sheets (https://tax.nv.gov/news-publications/sales-use-tax-publications/), State Sales Tax Map ADM-T047 V2023.1 (https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf), and Components of Sales and Use Tax Rates, local rates as of 07/01/2020 (https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "32017", "county": "Lincoln County", "state": "Nevada", "abbr": "NV", "levyLevel": "county", "stateRate": 0.0685, "countyRate": 0.0025, "combinedMin": 0.071, "combinedMax": 0.071, "note": "Nevada's statewide minimum rate of 6.85 percent applies in every county and is four separate taxes imposed statewide at once: a 2 percent Sales Tax under NRS 372 that goes to the State General Fund, a 2.6 percent Local School Support Tax under NRS 374, and City-County Relief Taxes under NRS 377 made up of 0.5 percent Basic and 1.75 percent Supplemental, which together are 2.25 percent. Lincoln County adds 0.25 percent of optional local tax on top, from a single 0.25 percent levy for schools and public utilities under NRS 377B, imposed 1/1/2001, for the 7.1 percent the Department publishes for the county. The rate is the same at every address in the county because Nevada cities and towns have no authority to impose a general sales tax and every optional local tax is imposed countywide by the board of county commissioners. Unprepared food for human consumption is exempt statewide, while prepared food sold for immediate consumption is taxable.", "lookupUrl": "https://tax.nv.gov/news-publications/sales-use-tax-publications/", "source": "Nevada Department of Taxation, Sales and Use Tax Publications county rate sheets (https://tax.nv.gov/news-publications/sales-use-tax-publications/), State Sales Tax Map ADM-T047 V2023.1 (https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf), and Components of Sales and Use Tax Rates, local rates as of 07/01/2020 (https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "32019", "county": "Lyon County", "state": "Nevada", "abbr": "NV", "levyLevel": "county", "stateRate": 0.0685, "countyRate": 0.0025, "combinedMin": 0.071, "combinedMax": 0.071, "note": "Nevada's statewide minimum rate of 6.85 percent applies in every county and is four separate taxes imposed statewide at once: a 2 percent Sales Tax under NRS 372 that goes to the State General Fund, a 2.6 percent Local School Support Tax under NRS 374, and City-County Relief Taxes under NRS 377 made up of 0.5 percent Basic and 1.75 percent Supplemental, which together are 2.25 percent. Lyon County adds 0.25 percent of optional local tax on top, from a single 0.25 percent levy for infrastructure and public safety under NRS 377B, imposed 10/1/2008, for the 7.1 percent the Department publishes for the county. The rate is the same at every address in the county because Nevada cities and towns have no authority to impose a general sales tax and every optional local tax is imposed countywide by the board of county commissioners. Unprepared food for human consumption is exempt statewide, while prepared food sold for immediate consumption is taxable.", "lookupUrl": "https://tax.nv.gov/news-publications/sales-use-tax-publications/", "source": "Nevada Department of Taxation, Sales and Use Tax Publications county rate sheets (https://tax.nv.gov/news-publications/sales-use-tax-publications/), State Sales Tax Map ADM-T047 V2023.1 (https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf), and Components of Sales and Use Tax Rates, local rates as of 07/01/2020 (https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "32021", "county": "Mineral County", "state": "Nevada", "abbr": "NV", "levyLevel": "county", "stateRate": 0.0685, "countyRate": 0, "combinedMin": 0.0685, "combinedMax": 0.0685, "note": "Nevada's statewide minimum rate of 6.85 percent applies in every county and is four separate taxes imposed statewide at once: a 2 percent Sales Tax under NRS 372 that goes to the State General Fund, a 2.6 percent Local School Support Tax under NRS 374, and City-County Relief Taxes under NRS 377 made up of 0.5 percent Basic and 1.75 percent Supplemental, which together are 2.25 percent. Mineral County imposes no optional local sales tax, so the combined rate is the statewide minimum of 6.85 percent at every address in the county. The county may adopt one under NRS 377A or NRS 377B and has not done so, and Nevada cities and towns have no authority to impose a general sales tax of their own. Unprepared food for human consumption is exempt statewide, while prepared food sold for immediate consumption is taxable.", "lookupUrl": "https://tax.nv.gov/news-publications/sales-use-tax-publications/", "source": "Nevada Department of Taxation, Sales and Use Tax Publications county rate sheets (https://tax.nv.gov/news-publications/sales-use-tax-publications/), State Sales Tax Map ADM-T047 V2023.1 (https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf), and Components of Sales and Use Tax Rates, local rates as of 07/01/2020 (https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "32023", "county": "Nye County", "state": "Nevada", "abbr": "NV", "levyLevel": "county", "stateRate": 0.0685, "countyRate": 0.0075, "combinedMin": 0.076, "combinedMax": 0.076, "note": "Nevada's statewide minimum rate of 6.85 percent applies in every county and is four separate taxes imposed statewide at once: a 2 percent Sales Tax under NRS 372 that goes to the State General Fund, a 2.6 percent Local School Support Tax under NRS 374, and City-County Relief Taxes under NRS 377 made up of 0.5 percent Basic and 1.75 percent Supplemental, which together are 2.25 percent. Nye County adds 0.75 percent of optional local tax on top, from 0.25 percent for public roads under NRS 377A and 0.5 percent for public safety under a special act, for the 7.6 percent the Department publishes for the county. The rate is the same at every address in the county because Nevada cities and towns have no authority to impose a general sales tax and every optional local tax is imposed countywide by the board of county commissioners. Unprepared food for human consumption is exempt statewide, while prepared food sold for immediate consumption is taxable.", "lookupUrl": "https://tax.nv.gov/news-publications/sales-use-tax-publications/", "source": "Nevada Department of Taxation, Sales and Use Tax Publications county rate sheets (https://tax.nv.gov/news-publications/sales-use-tax-publications/), State Sales Tax Map ADM-T047 V2023.1 (https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf), and Components of Sales and Use Tax Rates, local rates as of 07/01/2020 (https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "32027", "county": "Pershing County", "state": "Nevada", "abbr": "NV", "levyLevel": "county", "stateRate": 0.0685, "countyRate": 0.0025, "combinedMin": 0.071, "combinedMax": 0.071, "note": "Nevada's statewide minimum rate of 6.85 percent applies in every county and is four separate taxes imposed statewide at once: a 2 percent Sales Tax under NRS 372 that goes to the State General Fund, a 2.6 percent Local School Support Tax under NRS 374, and City-County Relief Taxes under NRS 377 made up of 0.5 percent Basic and 1.75 percent Supplemental, which together are 2.25 percent. Pershing County adds 0.25 percent of optional local tax on top, from a single 0.25 percent levy for infrastructure and public safety under NRS 377B, imposed 10/1/2008, for the 7.1 percent the Department publishes for the county. The rate is the same at every address in the county because Nevada cities and towns have no authority to impose a general sales tax and every optional local tax is imposed countywide by the board of county commissioners. Unprepared food for human consumption is exempt statewide, while prepared food sold for immediate consumption is taxable.", "lookupUrl": "https://tax.nv.gov/news-publications/sales-use-tax-publications/", "source": "Nevada Department of Taxation, Sales and Use Tax Publications county rate sheets (https://tax.nv.gov/news-publications/sales-use-tax-publications/), State Sales Tax Map ADM-T047 V2023.1 (https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf), and Components of Sales and Use Tax Rates, local rates as of 07/01/2020 (https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "32029", "county": "Storey County", "state": "Nevada", "abbr": "NV", "levyLevel": "county", "stateRate": 0.0685, "countyRate": 0.0075, "combinedMin": 0.076, "combinedMax": 0.076, "note": "Nevada's statewide minimum rate of 6.85 percent applies in every county and is four separate taxes imposed statewide at once: a 2 percent Sales Tax under NRS 372 that goes to the State General Fund, a 2.6 percent Local School Support Tax under NRS 374, and City-County Relief Taxes under NRS 377 made up of 0.5 percent Basic and 1.75 percent Supplemental, which together are 2.25 percent. Storey County adds 0.75 percent of optional local tax on top, from 0.25 percent for tourism under NRS 377A, 0.25 percent for the V&T Railroad Commission under a special act, and 0.25 percent for schools and public utilities under NRS 377B, for the 7.6 percent the Department publishes for the county. The rate is the same at every address in the county because Nevada cities and towns have no authority to impose a general sales tax and every optional local tax is imposed countywide by the board of county commissioners. Unprepared food for human consumption is exempt statewide, while prepared food sold for immediate consumption is taxable.", "lookupUrl": "https://tax.nv.gov/news-publications/sales-use-tax-publications/", "source": "Nevada Department of Taxation, Sales and Use Tax Publications county rate sheets (https://tax.nv.gov/news-publications/sales-use-tax-publications/), State Sales Tax Map ADM-T047 V2023.1 (https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf), and Components of Sales and Use Tax Rates, local rates as of 07/01/2020 (https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "32031", "county": "Washoe County", "state": "Nevada", "abbr": "NV", "levyLevel": "county", "stateRate": 0.0685, "countyRate": 0.01415, "combinedMin": 0.08265, "combinedMax": 0.08265, "note": "Nevada's statewide minimum rate of 6.85 percent applies in every county and is four separate taxes imposed statewide at once: a 2 percent Sales Tax under NRS 372 that goes to the State General Fund, a 2.6 percent Local School Support Tax under NRS 374, and City-County Relief Taxes under NRS 377 made up of 0.5 percent Basic and 1.75 percent Supplemental, which together are 2.25 percent. Washoe County adds 1.415 percent of optional local tax on top, from 0.54 percent for school facilities from a 2016 ballot initiative, two NRS 377A regional transportation levies of 0.125 and 0.25 percent, 0.25 percent under the Local Government Tax Act at NRS 377.057, 0.125 percent for flood control and public safety under NRS 377B, and 0.125 percent for a railroad grade project under a special act, for the 8.265 percent the Department publishes for the county. The rate is the same at every address in the county because Nevada cities and towns have no authority to impose a general sales tax and every optional local tax is imposed countywide by the board of county commissioners. Unprepared food for human consumption is exempt statewide, while prepared food sold for immediate consumption is taxable.", "lookupUrl": "https://tax.nv.gov/news-publications/sales-use-tax-publications/", "source": "Nevada Department of Taxation, Sales and Use Tax Publications county rate sheets (https://tax.nv.gov/news-publications/sales-use-tax-publications/), State Sales Tax Map ADM-T047 V2023.1 (https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf), and Components of Sales and Use Tax Rates, local rates as of 07/01/2020 (https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "32033", "county": "White Pine County", "state": "Nevada", "abbr": "NV", "levyLevel": "county", "stateRate": 0.0685, "countyRate": 0.00875, "combinedMin": 0.07725, "combinedMax": 0.07725, "note": "Nevada's statewide minimum rate of 6.85 percent applies in every county and is four separate taxes imposed statewide at once: a 2 percent Sales Tax under NRS 372 that goes to the State General Fund, a 2.6 percent Local School Support Tax under NRS 374, and City-County Relief Taxes under NRS 377 made up of 0.5 percent Basic and 1.75 percent Supplemental, which together are 2.25 percent. White Pine County adds 0.875 percent of optional local tax on top, from 0.25 percent for public roads and 0.25 percent for swimming pool maintenance under NRS 377A, 0.125 percent for school capital improvement under NRS 374A, and 0.25 percent for infrastructure and public safety under NRS 377B, for the 7.725 percent the Department publishes for the county. The rate is the same at every address in the county because Nevada cities and towns have no authority to impose a general sales tax and every optional local tax is imposed countywide by the board of county commissioners. Unprepared food for human consumption is exempt statewide, while prepared food sold for immediate consumption is taxable.", "lookupUrl": "https://tax.nv.gov/news-publications/sales-use-tax-publications/", "source": "Nevada Department of Taxation, Sales and Use Tax Publications county rate sheets (https://tax.nv.gov/news-publications/sales-use-tax-publications/), State Sales Tax Map ADM-T047 V2023.1 (https://tax.nv.gov/wp-content/uploads/2024/05/ADM-T047-State-Sales-Tax-Map.pdf), and Components of Sales and Use Tax Rates, local rates as of 07/01/2020 (https://tax.nv.gov/wp-content/uploads/2024/12/Components-of-Sales-Tax.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "33001", "county": "Belknap County", "state": "New Hampshire", "abbr": "NH", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general sales tax on goods; instead levies an 8.5% Meals & Rentals Tax on prepared food, lodging, and car rentals.", "lookupUrl": "https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax", "source": "New Hampshire Department of Revenue Administration / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "33003", "county": "Carroll County", "state": "New Hampshire", "abbr": "NH", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general sales tax on goods; instead levies an 8.5% Meals & Rentals Tax on prepared food, lodging, and car rentals.", "lookupUrl": "https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax", "source": "New Hampshire Department of Revenue Administration / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "33005", "county": "Cheshire County", "state": "New Hampshire", "abbr": "NH", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general sales tax on goods; instead levies an 8.5% Meals & Rentals Tax on prepared food, lodging, and car rentals.", "lookupUrl": "https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax", "source": "New Hampshire Department of Revenue Administration / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "33007", "county": "Coos County", "state": "New Hampshire", "abbr": "NH", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general sales tax on goods; instead levies an 8.5% Meals & Rentals Tax on prepared food, lodging, and car rentals.", "lookupUrl": "https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax", "source": "New Hampshire Department of Revenue Administration / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "33009", "county": "Grafton County", "state": "New Hampshire", "abbr": "NH", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general sales tax on goods; instead levies an 8.5% Meals & Rentals Tax on prepared food, lodging, and car rentals.", "lookupUrl": "https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax", "source": "New Hampshire Department of Revenue Administration / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "33011", "county": "Hillsborough County", "state": "New Hampshire", "abbr": "NH", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general sales tax on goods; instead levies an 8.5% Meals & Rentals Tax on prepared food, lodging, and car rentals.", "lookupUrl": "https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax", "source": "New Hampshire Department of Revenue Administration / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "33013", "county": "Merrimack County", "state": "New Hampshire", "abbr": "NH", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general sales tax on goods; instead levies an 8.5% Meals & Rentals Tax on prepared food, lodging, and car rentals.", "lookupUrl": "https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax", "source": "New Hampshire Department of Revenue Administration / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "33015", "county": "Rockingham County", "state": "New Hampshire", "abbr": "NH", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general sales tax on goods; instead levies an 8.5% Meals & Rentals Tax on prepared food, lodging, and car rentals.", "lookupUrl": "https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax", "source": "New Hampshire Department of Revenue Administration / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "33017", "county": "Strafford County", "state": "New Hampshire", "abbr": "NH", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general sales tax on goods; instead levies an 8.5% Meals & Rentals Tax on prepared food, lodging, and car rentals.", "lookupUrl": "https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax", "source": "New Hampshire Department of Revenue Administration / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "33019", "county": "Sullivan County", "state": "New Hampshire", "abbr": "NH", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No general sales tax on goods; instead levies an 8.5% Meals & Rentals Tax on prepared food, lodging, and car rentals.", "lookupUrl": "https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax", "source": "New Hampshire Department of Revenue Administration / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "34001", "county": "Atlantic County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Atlantic County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. Atlantic City charges a separate 9 percent luxury tax on a defined list of receipts, namely alcoholic drinks consumed on the premises, cover, minimum and entertainment charges, room rentals, the hire of rolling chairs, beach chairs and cabanas, and admission tickets, and on those items the state sales tax is cut to 3.625 percent so the combined charge is 12.625 percent. That is a different tax on a short list of items, not a general sales tax: the Division states that sales of packaged goods in Atlantic City are subject only to New Jersey sales tax at 6.625 percent, so ordinary shopping anywhere in this county is taxed at 6.625 percent. New Jersey does have reduced rates that sit below 6.625 percent, and they turn on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property, where the buyer orders and takes delivery at the seller's place of business in the zone. The zones in this county cover Pleasantville, and a buyer pays the full 6.625 percent at every other address and at any seller in the zone that is not certified, so 6.625 percent is the rate to expect and the floor for everything the exemption does not cover. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34003", "county": "Bergen County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Bergen County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. New Jersey does have a reduced rate that sits below 6.625 percent, but it turns on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property. There is no urban enterprise zone in this county, and even where there is one the full 6.625 percent applies at any seller that is not certified. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34005", "county": "Burlington County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Burlington County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. New Jersey does have reduced rates that sit below 6.625 percent, and they turn on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property, where the buyer orders and takes delivery at the seller's place of business in the zone. The zones in this county cover Mount Holly and Pemberton, and a buyer pays the full 6.625 percent at every other address and at any seller in the zone that is not certified, so 6.625 percent is the rate to expect and the floor for everything the exemption does not cover. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34007", "county": "Camden County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Camden County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. New Jersey does have reduced rates that sit below 6.625 percent, and they turn on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property, where the buyer orders and takes delivery at the seller's place of business in the zone. The zones in this county cover Camden and Gloucester City, and a buyer pays the full 6.625 percent at every other address and at any seller in the zone that is not certified, so 6.625 percent is the rate to expect and the floor for everything the exemption does not cover. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34009", "county": "Cape May County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Cape May County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. Wildwood, North Wildwood and Wildwood Crest collect a 2 percent Cape May County tourism sales tax under the Tourism Improvement and Development District Act, which reaches only room rentals, food and drink sold by restaurants, taverns and caterers, admission charges to amusements, and cover charges, for a combined 8.625 percent on those items. It does not reach general retail merchandise, so buying a shirt or a beach toy in the Wildwoods is taxed at 6.625 percent, and the county itself levies nothing. New Jersey does have reduced rates that sit below 6.625 percent, and they turn on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property, where the buyer orders and takes delivery at the seller's place of business in the zone. The zones in this county cover North Wildwood, West Wildwood, Wildwood and Wildwood Crest, and a buyer pays the full 6.625 percent at every other address and at any seller in the zone that is not certified, so 6.625 percent is the rate to expect and the floor for everything the exemption does not cover. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34011", "county": "Cumberland County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "local", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.08625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at almost every address in Cumberland County, but this is the one county in the State where a local government adds tax to general retail. Under the Sports and Entertainment District Urban Revitalization Act, P.L.2007 c.30 (N.J.S.A. 34:1B-190 et seq.), the City of Millville established a sports and entertainment district at the New Jersey Motorsports Park and imposed a 2 percent local tax on receipts from sales and rentals of tangible personal property, food and drink, hotel occupancy and admission charges inside that district, which is why the ceiling here is 8.625 percent. That ceiling covers businesses operating inside that one district, not Millville as a whole and not the rest of the county, so print it only with this explanation. Cumberland County itself levies nothing and holds no power to. Urban enterprise zones in Bridgeton, Millville and Vineland let a certified seller charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property, which is a reduction that depends on the seller's certification rather than on the address. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "no county authority" }, { "fips": "34013", "county": "Essex County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Essex County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. New Jersey does have reduced rates that sit below 6.625 percent, and they turn on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property, where the buyer orders and takes delivery at the seller's place of business in the zone. The zones in this county cover East Orange, Irvington, Newark and Orange, and a buyer pays the full 6.625 percent at every other address and at any seller in the zone that is not certified, so 6.625 percent is the rate to expect and the floor for everything the exemption does not cover. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34015", "county": "Gloucester County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Gloucester County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. New Jersey does have a reduced rate that sits below 6.625 percent, but it turns on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property. There is no urban enterprise zone in this county, and even where there is one the full 6.625 percent applies at any seller that is not certified. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34017", "county": "Hudson County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Hudson County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. New Jersey does have reduced rates that sit below 6.625 percent, and they turn on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property, where the buyer orders and takes delivery at the seller's place of business in the zone. The zones in this county cover Bayonne, Guttenberg, Jersey City, Kearny, North Bergen, Union City and West New York, and a buyer pays the full 6.625 percent at every other address and at any seller in the zone that is not certified, so 6.625 percent is the rate to expect and the floor for everything the exemption does not cover. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34019", "county": "Hunterdon County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Hunterdon County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. New Jersey does have a reduced rate that sits below 6.625 percent, but it turns on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property. There is no urban enterprise zone in this county, and even where there is one the full 6.625 percent applies at any seller that is not certified. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34021", "county": "Mercer County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Mercer County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. New Jersey does have reduced rates that sit below 6.625 percent, and they turn on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property, where the buyer orders and takes delivery at the seller's place of business in the zone. The zones in this county cover Trenton, and a buyer pays the full 6.625 percent at every other address and at any seller in the zone that is not certified, so 6.625 percent is the rate to expect and the floor for everything the exemption does not cover. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34023", "county": "Middlesex County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Middlesex County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. New Jersey does have reduced rates that sit below 6.625 percent, and they turn on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property, where the buyer orders and takes delivery at the seller's place of business in the zone. The zones in this county cover Carteret, New Brunswick and Perth Amboy, and a buyer pays the full 6.625 percent at every other address and at any seller in the zone that is not certified, so 6.625 percent is the rate to expect and the floor for everything the exemption does not cover. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34025", "county": "Monmouth County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Monmouth County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. New Jersey does have reduced rates that sit below 6.625 percent, and they turn on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property, where the buyer orders and takes delivery at the seller's place of business in the zone. The zones in this county cover Asbury Park and Long Branch, and a buyer pays the full 6.625 percent at every other address and at any seller in the zone that is not certified, so 6.625 percent is the rate to expect and the floor for everything the exemption does not cover. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34027", "county": "Morris County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Morris County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. New Jersey does have a reduced rate that sits below 6.625 percent, but it turns on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property. There is no urban enterprise zone in this county, and even where there is one the full 6.625 percent applies at any seller that is not certified. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34029", "county": "Ocean County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Ocean County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. New Jersey does have reduced rates that sit below 6.625 percent, and they turn on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property, where the buyer orders and takes delivery at the seller's place of business in the zone. The zones in this county cover Lakewood, and a buyer pays the full 6.625 percent at every other address and at any seller in the zone that is not certified, so 6.625 percent is the rate to expect and the floor for everything the exemption does not cover. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34031", "county": "Passaic County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Passaic County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. New Jersey does have reduced rates that sit below 6.625 percent, and they turn on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property, where the buyer orders and takes delivery at the seller's place of business in the zone. The zones in this county cover Passaic and Paterson, and a buyer pays the full 6.625 percent at every other address and at any seller in the zone that is not certified, so 6.625 percent is the rate to expect and the floor for everything the exemption does not cover. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34033", "county": "Salem County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Salem County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. Salem County carries a countywide reduced rate that is often mistaken for a county tax rate. A qualified seller with a place of business in the county may charge half the state rate, 3.3125 percent, on retail sales of tangible personal property ordered and picked up in person at that place of business, or delivered by the seller from it. The Division excludes motor vehicles, alcoholic beverages, cigarettes, prepared food and drink, services, admissions, parking, room occupancy, specified digital products, cannabis and any catalog, mail order, telephone or internet sale. It is a partial exemption from the state tax that depends on the seller qualifying, not a rate the county sets, so 6.625 percent remains the rate that applies here and the floor for everything the exemption does not cover. The same half rate is available to sellers certified in an urban enterprise zone elsewhere in the State, and there is no urban enterprise zone in this county. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34035", "county": "Somerset County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Somerset County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. New Jersey does have a reduced rate that sits below 6.625 percent, but it turns on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property. There is no urban enterprise zone in this county, and even where there is one the full 6.625 percent applies at any seller that is not certified. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34037", "county": "Sussex County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Sussex County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. New Jersey does have a reduced rate that sits below 6.625 percent, but it turns on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property. There is no urban enterprise zone in this county, and even where there is one the full 6.625 percent applies at any seller that is not certified. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34039", "county": "Union County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Union County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. New Jersey does have reduced rates that sit below 6.625 percent, and they turn on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property, where the buyer orders and takes delivery at the seller's place of business in the zone. The zones in this county cover Elizabeth, Hillside, Plainfield and Roselle, and a buyer pays the full 6.625 percent at every other address and at any seller in the zone that is not certified, so 6.625 percent is the rate to expect and the floor for everything the exemption does not cover. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "34041", "county": "Warren County", "state": "New Jersey", "abbr": "NJ", "levyLevel": "state-only", "stateRate": 0.06625, "countyRate": 0, "combinedMin": 0.06625, "combinedMax": 0.06625, "note": "New Jersey's state sales tax is 6.625 percent and that is the rate at every address in Warren County. No New Jersey county levies a sales tax and county governments hold no power to levy one, and no municipality here may add a general sales tax either, which is why the Division of Taxation's own Rates and Boundaries page says New Jersey has a single rate sales tax for the entire State. New Jersey does have reduced rates that sit below 6.625 percent, and they turn on the seller rather than the address: a business certified in an urban enterprise zone may charge half the state rate, 3.3125 percent, on qualifying in person sales of tangible personal property, where the buyer orders and takes delivery at the seller's place of business in the zone. The zones in this county cover Phillipsburg, and a buyer pays the full 6.625 percent at every other address and at any seller in the zone that is not certified, so 6.625 percent is the rate to expect and the floor for everything the exemption does not cover. Most food sold as groceries, most clothing and footwear, and prescription and over the counter drugs are exempt from New Jersey sales tax, so many receipts here show no tax at all.", "lookupUrl": "https://www.nj.gov/treasury/taxation/salestax.shtml", "source": "New Jersey Division of Taxation, Rates and Boundaries, https://www.nj.gov/treasury/taxation/salestax.shtml, read 2026-09-09, Last Updated 04/30/25, which states \"New Jersey has a single rate sales tax for the entire State.\" and \"Sales Tax is to be charged at the rate of 6.625% on January 1, 2018.\" Confirmed current on the Division's Sales and Use Tax page (https://www.nj.gov/treasury/taxation/businesses/salestax/index.shtml, Last Updated 06/30/26), which states \"New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.\" Reduced rates read on the Division's Urban Enterprise Zone page (https://www.nj.gov/treasury/taxation/businesses/salestax/uez-over.shtml, Last Updated 10/27/25, \"The current Sales Tax rate in UEZs is 3.3125%\"), its Urban Enterprise Zone/Salem County Businesses notice (https://www.nj.gov/treasury/taxation/ratechange/su-urban.shtml, Last Updated 05/16/25), the New Jersey Sales Tax Guide S&U-4 (Rev. 07/22) at Urban Enterprise Zones and Salem County Reduced Sales Tax, and Form ST-450 filer instructions for Salem County. Other local taxes checked against the Division's list of all taxes and fees it administers (https://www.nj.gov/treasury/taxation/adminby.shtml, Last Updated 09/22/25), its Atlantic City Luxury Tax page (https://www.nj.gov/treasury/taxation/acluxury.shtml, Last Updated 09/22/25), its Cape May County Tourism Sales Tax page (https://www.nj.gov/treasury/taxation/capemay.shtml, Last Updated 09/22/25), its Sports and Entertainment Facility Tax - Millville District page (https://www.nj.gov/treasury/taxation/sports.shtml, Last Updated 09/22/25), Technical Bulletin TB-61 issued November 20, 2008, and the enabling statute P.L.2007, c.30 (N.J.S.A. 34:1B-190 et seq.). Currency of the Millville district tax confirmed in the Division's tax calendar Due Dates by Tax January 1, 2026 to December 31, 2026 (Rev. 6/26), which carries 2026 quarterly due dates for Form SM-100.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "35001", "county": "Bernalillo County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.061875, "combinedMax": 0.08075, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Bernalillo County's own levy is not one number either: it is 1.3125 percent in the unincorporated remainder of the county and 1.1875 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.1875 percent is the remainder of the county, outside any municipality. The ceiling of 8.075 percent is at the Village of Tijeras, the only municipality in the county at that rate. The schedule carries separate location codes for pueblo and tribal land in this county, and those codes can sit above or below the county rate; any tax a sovereign nation levies of its own is not collected or published by the department. The schedule prints 0 percent for one Isleta Pueblo code, which covers sales to the pueblo or its members on pueblo land rather than general retail, so it is not the floor an ordinary buyer pays. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35003", "county": "Catron County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.060625, "combinedMax": 0.08, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Catron County's own levy is not one number either: it is 1.1875 percent in the unincorporated remainder of the county and 1.0625 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.0625 percent is the remainder of the county, outside any municipality. The ceiling of 8 percent is at the two Pueblo of Acoma location codes. The schedule carries separate location codes for pueblo and tribal land in this county, and those codes can sit above or below the county rate; any tax a sovereign nation levies of its own is not collected or published by the department. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35005", "county": "Chaves County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.062708, "combinedMax": 0.082708, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Chaves County's own levy is not one number either: it is 1.3958 percent in the unincorporated remainder of the county and 1.0208 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.2708 percent is the remainder of the county, outside any municipality. The ceiling of 8.2708 percent is at Roswell. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35006", "county": "Cibola County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.065625, "combinedMax": 0.08, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Cibola County's own levy is not one number either: it is 1.6875 percent in the unincorporated remainder of the county and 1.1875 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.5625 percent is the remainder of the county, outside any municipality. The ceiling of 8 percent is at Grants and the two Pueblo of Acoma location codes. The schedule carries separate location codes for pueblo and tribal land in this county, and those codes can sit above or below the county rate; any tax a sovereign nation levies of its own is not collected or published by the department. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35007", "county": "Colfax County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.0625, "combinedMax": 0.08675, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Colfax County's own levy is not one number either: it is 1.375 percent in the unincorporated remainder of the county and 1 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.25 percent is the remainder of the county, outside any municipality. The ceiling of 8.675 percent is at Raton. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35009", "county": "Curry County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.05875, "combinedMax": 0.079375, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Curry County's own levy is not one number either: it is 1 percent in the unincorporated remainder of the county and 0.875 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 5.875 percent is the remainder of the county, outside any municipality. The ceiling of 7.9375 percent is at Clovis. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35011", "county": "De Baca County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.065, "combinedMax": 0.078125, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but De Baca County's own levy is not one number either: it is 1.625 percent in the unincorporated remainder of the county and 1.25 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.5 percent is the remainder of the county, outside any municipality. The ceiling of 7.8125 percent is at Fort Sumner. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35013", "county": "Doña Ana County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.064975, "combinedMax": 0.0839, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Doña Ana County's own levy is not one number either: it is 1.6225 percent in the unincorporated remainder of the county and 1.2525 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.4975 percent is the remainder of the county, outside any municipality. The ceiling of 8.39 percent is at Las Cruces, including its tax increment and redevelopment districts. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35015", "county": "Eddy County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.057083, "combinedMax": 0.076458, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Eddy County's own levy is not one number either: it is 0.8333 percent in the unincorporated remainder of the county and 0.4583 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 5.7083 percent is the remainder of the county, outside any municipality. The ceiling of 7.6458 percent is at Artesia. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35017", "county": "Grant County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.063125, "combinedMax": 0.081125, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Grant County's own levy is not one number either: it is 1.4375 percent in the unincorporated remainder of the county and 1.0625 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.3125 percent is the remainder of the county, outside any municipality. The ceiling of 8.1125 percent is at Silver City. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35019", "county": "Guadalupe County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.063125, "combinedMax": 0.084875, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Guadalupe County's own levy is not one number either: it is 1.4375 percent in the unincorporated remainder of the county and 1.1875 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.3125 percent is the remainder of the county, outside any municipality. The ceiling of 8.4875 percent is at Vaughn. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35021", "county": "Harding County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.05875, "combinedMax": 0.070625, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Harding County's own levy is not one number either: it is 1 percent in the unincorporated remainder of the county and 0.75 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 5.875 percent is the remainder of the county, outside any municipality. The ceiling of 7.0625 percent is at Roy. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35023", "county": "Hidalgo County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.061875, "combinedMax": 0.0775, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Hidalgo County's own levy is not one number either: it is 1.3125 percent in the unincorporated remainder of the county and 1.0625 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.1875 percent is the remainder of the county, outside any municipality. The ceiling of 7.75 percent is at Lordsburg. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35025", "county": "Lea County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.0525, "combinedMax": 0.071875, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Lea County's own levy is not one number either: it is 0.375 percent in the unincorporated remainder of the county and 0.25 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 5.25 percent is the remainder of the county, outside any municipality. The ceiling of 7.1875 percent is at Jal. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35027", "county": "Lincoln County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.0525, "combinedMax": 0.081875, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Lincoln County's own levy is not one number either: it is 0.375 percent in the unincorporated remainder of the county and 0.25 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 5.25 percent is the remainder of the county, outside any municipality. The ceiling of 8.1875 percent is at Ruidoso. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35028", "county": "Los Alamos County", "state": "New Mexico", "abbr": "NM", "levyLevel": "county", "stateRate": 0.04875, "countyRate": 0.028125, "combinedMin": 0.076875, "combinedMax": 0.076875, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. Los Alamos is a consolidated city and county: one government covers the whole county and there are no separate municipalities in it, so a single rate of 7.6875 percent applies everywhere. That rate is the 4.875 percent state rate plus 2.8125 percent levied by the Los Alamos County government, made up of 0.7625 percent under its county taxing authority and 2.05 percent under the municipal authority it also holds as an incorporated county. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor", "consolidated": true }, { "fips": "35029", "county": "Luna County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.06625, "combinedMax": 0.0825, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Luna County's own levy is not one number either: it is 1.75 percent in the unincorporated remainder of the county and 1.375 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.625 percent is the remainder of the county, outside any municipality. The ceiling of 8.25 percent is at Columbus and Deming. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35031", "county": "McKinley County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.065, "combinedMax": 0.080625, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but McKinley County's own levy is not one number either: it is 1.625 percent in the unincorporated remainder of the county and 1.125 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.5 percent is the remainder of the county, outside any municipality. The ceiling of 8.0625 percent is at Gallup. The schedule carries separate location codes for pueblo and tribal land in this county, and those codes can sit above or below the county rate; any tax a sovereign nation levies of its own is not collected or published by the department. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35033", "county": "Mora County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.065208, "combinedMax": 0.075208, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Mora County's own levy is not one number either: it is 1.6458 percent in the unincorporated remainder of the county and 1.2708 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.5208 percent is the remainder of the county, outside any municipality. The ceiling of 7.5208 percent is at Wagon Mound. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35035", "county": "Otero County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.0625, "combinedMax": 0.081875, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Otero County's own levy is not one number either: it is 1.375 percent in the unincorporated remainder of the county and 1 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.25 percent is the remainder of the county, outside any municipality. The ceiling of 8.1875 percent is at Alamogordo. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35037", "county": "Quay County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.064375, "combinedMax": 0.08125, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Quay County's own levy is not one number either: it is 1.5625 percent in the unincorporated remainder of the county and 1.4375 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.4375 percent is the remainder of the county, outside any municipality. The ceiling of 8.125 percent is at Logan, San Jon and Tucumcari. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35039", "county": "Rio Arriba County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.06625, "combinedMax": 0.086875, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Rio Arriba County's own levy is not one number either: it is 1.75 percent in the unincorporated remainder of the county and 1.375 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.625 percent is the remainder of the county, outside any municipality. The ceiling of 8.6875 percent is at the Rio Arriba County part of Espanola. The schedule carries separate location codes for pueblo and tribal land in this county, and those codes can sit above or below the county rate; any tax a sovereign nation levies of its own is not collected or published by the department. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35041", "county": "Roosevelt County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": 0.015, "combinedMin": 0.06375, "combinedMax": 0.0855, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent, Roosevelt County adds 1.5 percent of its own everywhere in the county, inside municipalities and out, and municipalities add more on top, so a single rate for the whole county does not exist. The floor of 6.375 percent is the remainder of the county, outside any municipality. The ceiling of 8.55 percent is at Portales. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "35045", "county": "San Juan County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.065, "combinedMax": 0.081875, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but San Juan County's own levy is not one number either: it is 1.625 percent in the unincorporated remainder of the county and 1.25 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.5 percent is the remainder of the county, outside any municipality. The ceiling of 8.1875 percent is at Aztec and Farmington. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35047", "county": "San Miguel County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.065833, "combinedMax": 0.081458, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but San Miguel County's own levy is not one number either: it is 1.7083 percent in the unincorporated remainder of the county and 1.2083 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.5833 percent is the remainder of the county, outside any municipality. The ceiling of 8.1458 percent is at Las Vegas. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35043", "county": "Sandoval County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.06125, "combinedMax": 0.080625, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Sandoval County's own levy is not one number either: it is 1.25 percent in the unincorporated remainder of the county and 0.5 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.125 percent is the remainder of the county, outside any municipality. The ceiling of 8.0625 percent is at Cuba. The schedule carries separate location codes for pueblo and tribal land in this county, and those codes can sit above or below the county rate; any tax a sovereign nation levies of its own is not collected or published by the department. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35049", "county": "Santa Fe County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.06875, "combinedMax": 0.088125, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Santa Fe County's own levy is not one number either: it is 2 percent in the unincorporated remainder of the county and 1.5 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.875 percent is the remainder of the county, outside any municipality. The ceiling of 8.8125 percent is at the Santa Fe County part of Espanola. The schedule carries separate location codes for pueblo and tribal land in this county, and those codes can sit above or below the county rate; any tax a sovereign nation levies of its own is not collected or published by the department. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35051", "county": "Sierra County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.066875, "combinedMax": 0.08375, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Sierra County's own levy is not one number either: it is 1.8125 percent in the unincorporated remainder of the county and 1.6875 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.6875 percent is the remainder of the county, outside any municipality. The ceiling of 8.375 percent is at Elephant Butte, Truth or Consequences and Williamsburg. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35053", "county": "Socorro County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.0625, "combinedMax": 0.08, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Socorro County's own levy is not one number either: it is 1.375 percent in the unincorporated remainder of the county and 1 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.25 percent is the remainder of the county, outside any municipality. The ceiling of 8 percent is at the two Pueblo of Acoma location codes. The schedule carries separate location codes for pueblo and tribal land in this county, and those codes can sit above or below the county rate; any tax a sovereign nation levies of its own is not collected or published by the department. The schedule prints 0 percent for one Isleta Pueblo code, which covers sales to the pueblo or its members on pueblo land rather than general retail, so it is not the floor an ordinary buyer pays. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35055", "county": "Taos County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.075, "combinedMax": 0.094375, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Taos County's own levy is not one number either: it runs from 2.125 percent to 2.875 percent depending on where in the county you are, 2.625 percent in the unincorporated remainder, because some county levies apply only outside city limits and some water and sanitation district levies apply only inside their district. The floor of 7.5 percent is the remainder of the county, outside any municipality. The ceiling of 9.4375 percent is at Taos Ski Valley. The schedule carries separate location codes for pueblo and tribal land in this county, and those codes can sit above or below the county rate; any tax a sovereign nation levies of its own is not collected or published by the department. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35057", "county": "Torrance County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.065, "combinedMax": 0.079375, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Torrance County's own levy is not one number either: it is 1.625 percent in the unincorporated remainder of the county and 1.125 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.5 percent is the remainder of the county, outside any municipality. The ceiling of 7.9375 percent is at Estancia and Moriarty. The schedule carries separate location codes for pueblo and tribal land in this county, and those codes can sit above or below the county rate; any tax a sovereign nation levies of its own is not collected or published by the department. The schedule prints 0 percent for one Isleta Pueblo code, which covers sales to the pueblo or its members on pueblo land rather than general retail, so it is not the floor an ordinary buyer pays. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "35059", "county": "Union County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": 0.009375, "combinedMin": 0.058125, "combinedMax": 0.07875, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent, Union County adds 0.9375 percent of its own everywhere in the county, inside municipalities and out, and municipalities add more on top, so a single rate for the whole county does not exist. The floor of 5.8125 percent is the remainder of the county, outside any municipality. The ceiling of 7.875 percent is at Clayton. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "35061", "county": "Valencia County", "state": "New Mexico", "abbr": "NM", "levyLevel": "local", "stateRate": 0.04875, "countyRate": null, "combinedMin": 0.06625, "combinedMax": 0.08425, "note": "New Mexico has no sales tax in the strict sense. It levies a gross receipts tax, or GRT, on the seller for the privilege of doing business, and the seller normally passes it on at the register, so it works like a sales tax for a buyer. The state charges 4.875 percent and municipalities add their own on top, but Valencia County's own levy is not one number either: it is 1.75 percent in the unincorporated remainder of the county and 1.375 percent inside a municipality, because part of the county levy applies only outside city limits. The floor of 6.625 percent is the remainder of the county, outside any municipality. The ceiling of 8.425 percent is at Los Lunas. The schedule carries separate location codes for pueblo and tribal land in this county, and those codes can sit above or below the county rate; any tax a sovereign nation levies of its own is not collected or published by the department. The schedule prints 0 percent for one Isleta Pueblo code, which covers sales to the pueblo or its members on pueblo land rather than general retail, so it is not the floor an ordinary buyer pays. Food for home consumption sold by a retail food store is deductible from gross receipts under Section 7-9-92 NMSA 1978, so groceries are generally not taxed at the till, while prepared food and restaurant meals are. Confirm an address on the department's own rate map before charging it.", "lookupUrl": "https://www.tax.newmexico.gov/governments/gross-receipts-location-code-and-tax-rate-map/", "source": "New Mexico Taxation and Revenue Department, Gross Receipts and Compensating Tax Rate Schedule effective July 1, 2026 through June 30, 2027, the only edition in the department's Current Year Gross Receipts Tax Rate Schedules library, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/43c5ec78-eeed-4153-997a-1d8c921b276c/Rate%20Schedule%20July1,2026%20-%20June%2030,%202027.xlsx , with the county and municipal components read from the department's City and County Enactment Rate Table for the same period, https://klvg4oyd4j.execute-api.us-west-2.amazonaws.com/prod/PublicFiles/34821a9573ca43e7b06dfad20f5183fd/2fa405b1-2a3d-43d9-b4c8-4b469523bad6/July%201,%202026%20-%20June%2030,%202027%20Enactment%20Rate%20Table.xlsx . Both are linked from the department's Tax Tables page, https://www.tax.newmexico.gov/businesses/tax-tables/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "varies by address" }, { "fips": "36001", "county": "Albany County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Albany County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Albany County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Albany County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36003", "county": "Allegany County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.045, "combinedMin": 0.085, "combinedMax": 0.085, "note": "New York's state rate is 4 percent and Allegany County levies a sales tax of 4.5 percent on top of it, for a combined 8.5 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Allegany County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Allegany County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36005", "county": "Bronx County", "state": "New York", "abbr": "NY", "levyLevel": "local", "consolidated": true, "stateRate": 0.04, "countyRate": 0.045, "combinedMin": 0.08875, "combinedMax": 0.08875, "note": "New York's state rate is 4 percent and the city of New York levies 4.5 percent, which with the 0.375 percent Metropolitan Commuter Transportation District surcharge makes a combined 8.875 percent at every address in Bronx County. Bronx County is one of the five counties that make up the city of New York, it is also the borough of the Bronx, and it has no county government of its own. The 4.5 percent recorded here is legally a city tax rather than a county tax, and it is placed in the county field only because it does apply across the whole county. The transportation district surcharge is neither a state nor a city tax, so it appears only in the combined figure. New York City also provides the local exemption for clothing and footwear sold for less than $110 per item, so those sales carry no tax at all here.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "city rate covering the county" }, { "fips": "36007", "county": "Broome County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Broome County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Broome County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Broome County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36009", "county": "Cattaraugus County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Cattaraugus County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. Olean and Salamanca levy a city sales tax inside Cattaraugus County, but New York lets a city take over part of the county's rate inside its limits rather than stack on top of it, so the combined rate in those cities matches the rest of the county even though the split between city and county differs. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Cattaraugus County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36011", "county": "Cayuga County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Cayuga County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. Auburn levy a city sales tax inside Cayuga County, but New York lets a city take over part of the county's rate inside its limits rather than stack on top of it, so the combined rate in those cities matches the rest of the county even though the split between city and county differs. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Cayuga County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36013", "county": "Chautauqua County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Chautauqua County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Chautauqua County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, and Chautauqua County provides the matching local exemption, so those sales carry no tax at all here.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36015", "county": "Chemung County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Chemung County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Chemung County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Chemung County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36017", "county": "Chenango County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Chenango County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. Norwich levy a city sales tax inside Chenango County, but New York lets a city take over part of the county's rate inside its limits rather than stack on top of it, so the combined rate in those cities matches the rest of the county even though the split between city and county differs. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York. Chenango County provides the matching local exemption outside the city of Norwich, where a 1.5 percent local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36019", "county": "Clinton County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Clinton County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Clinton County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Clinton County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36021", "county": "Columbia County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Columbia County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Columbia County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, and Columbia County provides the matching local exemption, so those sales carry no tax at all here.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36023", "county": "Cortland County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Cortland County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Cortland County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Cortland County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36025", "county": "Delaware County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Delaware County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Delaware County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, and Delaware County provides the matching local exemption, so those sales carry no tax at all here.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36027", "county": "Dutchess County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.0375, "combinedMin": 0.08125, "combinedMax": 0.08125, "note": "New York's state rate is 4 percent and Dutchess County levies a sales tax of 3.75 percent on top of it, for a combined 8.125 percent at every address in the county once the transportation district surcharge below is added. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Dutchess County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. A further 0.375 percent is collected throughout the Metropolitan Commuter Transportation District, which covers New York City and the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester. That surcharge is neither a state tax nor a county tax, so it is not carried in either rate field and shows up only in the combined figure. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, and Dutchess County provides the matching local exemption, so those sales carry no tax at all here.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36029", "county": "Erie County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.0475, "combinedMin": 0.0875, "combinedMax": 0.0875, "note": "New York's state rate is 4 percent and Erie County levies a sales tax of 4.75 percent on top of it, for a combined 8.75 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Erie County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Erie County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36031", "county": "Essex County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Essex County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Essex County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Essex County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36033", "county": "Franklin County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Franklin County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Franklin County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Franklin County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36035", "county": "Fulton County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Fulton County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. Gloversville and Johnstown levy a city sales tax inside Fulton County, but New York lets a city take over part of the county's rate inside its limits rather than stack on top of it, so the combined rate in those cities matches the rest of the county even though the split between city and county differs. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Fulton County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36037", "county": "Genesee County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Genesee County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Genesee County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Genesee County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36039", "county": "Greene County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Greene County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Greene County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, and Greene County provides the matching local exemption, so those sales carry no tax at all here.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36041", "county": "Hamilton County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Hamilton County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Hamilton County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, and Hamilton County provides the matching local exemption, so those sales carry no tax at all here.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36043", "county": "Herkimer County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.0425, "combinedMin": 0.0825, "combinedMax": 0.0825, "note": "New York's state rate is 4 percent and Herkimer County levies a sales tax of 4.25 percent on top of it, for a combined 8.25 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Herkimer County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Herkimer County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36045", "county": "Jefferson County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Jefferson County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Jefferson County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Jefferson County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36047", "county": "Kings County", "state": "New York", "abbr": "NY", "levyLevel": "local", "consolidated": true, "stateRate": 0.04, "countyRate": 0.045, "combinedMin": 0.08875, "combinedMax": 0.08875, "note": "New York's state rate is 4 percent and the city of New York levies 4.5 percent, which with the 0.375 percent Metropolitan Commuter Transportation District surcharge makes a combined 8.875 percent at every address in Kings County. Kings County is one of the five counties that make up the city of New York, it is also the borough of Brooklyn, and it has no county government of its own. The 4.5 percent recorded here is legally a city tax rather than a county tax, and it is placed in the county field only because it does apply across the whole county. The transportation district surcharge is neither a state nor a city tax, so it appears only in the combined figure. New York City also provides the local exemption for clothing and footwear sold for less than $110 per item, so those sales carry no tax at all here.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "city rate covering the county" }, { "fips": "36049", "county": "Lewis County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Lewis County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Lewis County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Lewis County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36051", "county": "Livingston County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Livingston County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Livingston County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Livingston County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36053", "county": "Madison County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Madison County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. Oneida (city) levy a city sales tax inside Madison County, but New York lets a city take over part of the county's rate inside its limits rather than stack on top of it, so the combined rate in those cities matches the rest of the county even though the split between city and county differs. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Madison County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36055", "county": "Monroe County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Monroe County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Monroe County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, and Monroe County provides the matching local exemption, so those sales carry no tax at all here.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36057", "county": "Montgomery County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Montgomery County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Montgomery County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Montgomery County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36059", "county": "Nassau County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.0425, "combinedMin": 0.08625, "combinedMax": 0.08625, "note": "New York's state rate is 4 percent and Nassau County levies a sales tax of 4.25 percent on top of it, for a combined 8.625 percent at every address in the county once the transportation district surcharge below is added. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Nassau County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. A further 0.375 percent is collected throughout the Metropolitan Commuter Transportation District, which covers New York City and the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester. That surcharge is neither a state tax nor a county tax, so it is not carried in either rate field and shows up only in the combined figure. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Nassau County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36061", "county": "New York County", "state": "New York", "abbr": "NY", "levyLevel": "local", "consolidated": true, "stateRate": 0.04, "countyRate": 0.045, "combinedMin": 0.08875, "combinedMax": 0.08875, "note": "New York's state rate is 4 percent and the city of New York levies 4.5 percent, which with the 0.375 percent Metropolitan Commuter Transportation District surcharge makes a combined 8.875 percent at every address in New York County. New York County is one of the five counties that make up the city of New York, it is also the borough of Manhattan, and it has no county government of its own. The 4.5 percent recorded here is legally a city tax rather than a county tax, and it is placed in the county field only because it does apply across the whole county. The transportation district surcharge is neither a state nor a city tax, so it appears only in the combined figure. New York City also provides the local exemption for clothing and footwear sold for less than $110 per item, so those sales carry no tax at all here.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "city rate covering the county" }, { "fips": "36063", "county": "Niagara County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Niagara County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Niagara County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Niagara County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36065", "county": "Oneida County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.0475, "combinedMin": 0.0875, "combinedMax": 0.0875, "note": "New York's state rate is 4 percent and Oneida County levies a sales tax of 4.75 percent on top of it, for a combined 8.75 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. Rome and Utica levy a city sales tax inside Oneida County, but New York lets a city take over part of the county's rate inside its limits rather than stack on top of it, so the combined rate in those cities matches the rest of the county even though the split between city and county differs. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Oneida County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36067", "county": "Onondaga County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Onondaga County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Onondaga County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Onondaga County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36069", "county": "Ontario County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.035, "combinedMin": 0.075, "combinedMax": 0.075, "note": "New York's state rate is 4 percent and Ontario County levies a sales tax of 3.5 percent on top of it, for a combined 7.5 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Ontario County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Ontario County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36071", "county": "Orange County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.0375, "combinedMin": 0.08125, "combinedMax": 0.08125, "note": "New York's state rate is 4 percent and Orange County levies a sales tax of 3.75 percent on top of it, for a combined 8.125 percent at every address in the county once the transportation district surcharge below is added. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Orange County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. A further 0.375 percent is collected throughout the Metropolitan Commuter Transportation District, which covers New York City and the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester. That surcharge is neither a state tax nor a county tax, so it is not carried in either rate field and shows up only in the combined figure. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Orange County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36073", "county": "Orleans County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Orleans County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Orleans County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Orleans County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36075", "county": "Oswego County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Oswego County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. Oswego (city) levy a city sales tax inside Oswego County, but New York lets a city take over part of the county's rate inside its limits rather than stack on top of it, so the combined rate in those cities matches the rest of the county even though the split between city and county differs. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Oswego County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36077", "county": "Otsego County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Otsego County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Otsego County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Otsego County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36079", "county": "Putnam County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08375, "combinedMax": 0.08375, "note": "New York's state rate is 4 percent and Putnam County levies a sales tax of 4 percent on top of it, for a combined 8.375 percent at every address in the county once the transportation district surcharge below is added. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Putnam County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. A further 0.375 percent is collected throughout the Metropolitan Commuter Transportation District, which covers New York City and the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester. That surcharge is neither a state tax nor a county tax, so it is not carried in either rate field and shows up only in the combined figure. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, and Putnam County provides the matching local exemption, so those sales carry no tax at all here.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36081", "county": "Queens County", "state": "New York", "abbr": "NY", "levyLevel": "local", "consolidated": true, "stateRate": 0.04, "countyRate": 0.045, "combinedMin": 0.08875, "combinedMax": 0.08875, "note": "New York's state rate is 4 percent and the city of New York levies 4.5 percent, which with the 0.375 percent Metropolitan Commuter Transportation District surcharge makes a combined 8.875 percent at every address in Queens County. Queens County is one of the five counties that make up the city of New York, it is also the borough of Queens, and it has no county government of its own. The 4.5 percent recorded here is legally a city tax rather than a county tax, and it is placed in the county field only because it does apply across the whole county. The transportation district surcharge is neither a state nor a city tax, so it appears only in the combined figure. New York City also provides the local exemption for clothing and footwear sold for less than $110 per item, so those sales carry no tax at all here.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "city rate covering the county" }, { "fips": "36083", "county": "Rensselaer County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Rensselaer County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Rensselaer County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Rensselaer County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36085", "county": "Richmond County", "state": "New York", "abbr": "NY", "levyLevel": "local", "consolidated": true, "stateRate": 0.04, "countyRate": 0.045, "combinedMin": 0.08875, "combinedMax": 0.08875, "note": "New York's state rate is 4 percent and the city of New York levies 4.5 percent, which with the 0.375 percent Metropolitan Commuter Transportation District surcharge makes a combined 8.875 percent at every address in Richmond County. Richmond County is one of the five counties that make up the city of New York, it is also the borough of Staten Island, and it has no county government of its own. The 4.5 percent recorded here is legally a city tax rather than a county tax, and it is placed in the county field only because it does apply across the whole county. The transportation district surcharge is neither a state nor a city tax, so it appears only in the combined figure. New York City also provides the local exemption for clothing and footwear sold for less than $110 per item, so those sales carry no tax at all here.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "city rate covering the county" }, { "fips": "36087", "county": "Rockland County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08375, "combinedMax": 0.08375, "note": "New York's state rate is 4 percent and Rockland County levies a sales tax of 4 percent on top of it, for a combined 8.375 percent at every address in the county once the transportation district surcharge below is added. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Rockland County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. A further 0.375 percent is collected throughout the Metropolitan Commuter Transportation District, which covers New York City and the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester. That surcharge is neither a state tax nor a county tax, so it is not carried in either rate field and shows up only in the combined figure. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Rockland County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36091", "county": "Saratoga County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "New York's state rate is 4 percent and Saratoga County levies a sales tax of 3 percent on top of it, for a combined 7 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. Saratoga Springs levy a city sales tax inside Saratoga County, but New York lets a city take over part of the county's rate inside its limits rather than stack on top of it, so the combined rate in those cities matches the rest of the county even though the split between city and county differs. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Saratoga County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36093", "county": "Schenectady County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Schenectady County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Schenectady County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Schenectady County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36095", "county": "Schoharie County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Schoharie County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Schoharie County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Schoharie County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36097", "county": "Schuyler County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Schuyler County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Schuyler County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Schuyler County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36099", "county": "Seneca County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Seneca County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Seneca County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Seneca County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36089", "county": "St. Lawrence County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and St. Lawrence County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. Ogdensburg levy a city sales tax inside St. Lawrence County, but New York lets a city take over part of the county's rate inside its limits rather than stack on top of it, so the combined rate in those cities matches the rest of the county even though the split between city and county differs. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but St. Lawrence County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36101", "county": "Steuben County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Steuben County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Steuben County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Steuben County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36103", "county": "Suffolk County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04375, "combinedMin": 0.0875, "combinedMax": 0.0875, "note": "New York's state rate is 4 percent and Suffolk County levies a sales tax of 4.375 percent on top of it, for a combined 8.75 percent at every address in the county once the transportation district surcharge below is added. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Suffolk County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. A further 0.375 percent is collected throughout the Metropolitan Commuter Transportation District, which covers New York City and the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester. That surcharge is neither a state tax nor a county tax, so it is not carried in either rate field and shows up only in the combined figure. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Suffolk County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36105", "county": "Sullivan County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Sullivan County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Sullivan County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Sullivan County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36107", "county": "Tioga County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Tioga County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Tioga County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, and Tioga County provides the matching local exemption, so those sales carry no tax at all here.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36109", "county": "Tompkins County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Tompkins County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. Ithaca levy a city sales tax inside Tompkins County, but New York lets a city take over part of the county's rate inside its limits rather than stack on top of it, so the combined rate in those cities matches the rest of the county even though the split between city and county differs. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Tompkins County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36111", "county": "Ulster County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Ulster County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Ulster County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Ulster County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36113", "county": "Warren County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "New York's state rate is 4 percent and Warren County levies a sales tax of 3 percent on top of it, for a combined 7 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. Glens Falls levy a city sales tax inside Warren County, but New York lets a city take over part of the county's rate inside its limits rather than stack on top of it, so the combined rate in those cities matches the rest of the county even though the split between city and county differs. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Warren County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36115", "county": "Washington County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.07, "note": "New York's state rate is 4 percent and Washington County levies a sales tax of 3 percent on top of it, for a combined 7 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Washington County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Washington County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36117", "county": "Wayne County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Wayne County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Wayne County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Wayne County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36119", "county": "Westchester County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08375, "combinedMax": 0.08875, "note": "New York's state rate is 4 percent and Westchester County levies a sales tax of 4 percent on top of it, for a combined 8.375 percent at most addresses in the county once the transportation district surcharge below is added. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. Mount Vernon, New Rochelle, White Plains and Yonkers each levy a city sales tax inside Westchester County, and Yonkers is the one that pushes the total above the rest of the county, to 8.875 percent. In the other three cities New York lets the city take over part of the county's rate rather than stack on top of it, so their combined rate matches the county's 8.375 percent even though the split between city and county is different. A further 0.375 percent is collected throughout the Metropolitan Commuter Transportation District, which covers New York City and the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester. That surcharge is neither a state tax nor a county tax, so it is not carried in either rate field and shows up only in the combined figure. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Westchester County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36121", "county": "Wyoming County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Wyoming County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Wyoming County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Wyoming County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "36123", "county": "Yates County", "state": "New York", "abbr": "NY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.04, "combinedMin": 0.08, "combinedMax": 0.08, "note": "New York's state rate is 4 percent and Yates County levies a sales tax of 4 percent on top of it, for a combined 8 percent that applies at every address in the county. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. No city in Yates County imposes a sales tax of its own, so the county line is the tax boundary and one rate applies throughout. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Yates County does not provide the matching local exemption, so the local rate still applies to those sales.", "lookupUrl": "https://www8.tax.ny.gov/JRLA/jrlaStart", "source": "New York State Department of Taxation and Finance, Publication 718, New York State Sales and Use Tax Rates by Jurisdiction, revision 2/25, effective March 1, 2025, https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf, confirmed as the current edition on the Department's Sales tax rates by local taxing jurisdiction for current periods page (updated May 12, 2025). County and city components taken from Publication 718-A, Enactment and Effective Dates of Sales and Use Tax Rates, revision 12/25, and cross checked against Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, revision 2/25.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37001", "county": "Alamance County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Alamance County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37003", "county": "Alexander County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Alexander County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37005", "county": "Alleghany County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Alleghany County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37007", "county": "Anson County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Anson County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37009", "county": "Ashe County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Ashe County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37011", "county": "Avery County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Avery County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37013", "county": "Beaufort County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Beaufort County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37015", "county": "Bertie County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Bertie County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37017", "county": "Bladen County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Bladen County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37019", "county": "Brunswick County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Brunswick County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37021", "county": "Buncombe County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Buncombe County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37023", "county": "Burke County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Burke County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37025", "county": "Cabarrus County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Cabarrus County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37027", "county": "Caldwell County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Caldwell County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37029", "county": "Camden County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Camden County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37031", "county": "Carteret County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Carteret County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37033", "county": "Caswell County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Caswell County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37035", "county": "Catawba County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Catawba County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37037", "county": "Chatham County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Chatham County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37039", "county": "Cherokee County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Cherokee County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37041", "county": "Chowan County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Chowan County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37043", "county": "Clay County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Clay County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37045", "county": "Cleveland County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Cleveland County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37047", "county": "Columbus County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Columbus County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37049", "county": "Craven County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Craven County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37051", "county": "Cumberland County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Cumberland County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37053", "county": "Currituck County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Currituck County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37055", "county": "Dare County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Dare County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37057", "county": "Davidson County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Davidson County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37059", "county": "Davie County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Davie County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37061", "county": "Duplin County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Duplin County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37063", "county": "Durham County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0275, "combinedMin": 0.075, "combinedMax": 0.075, "note": "North Carolina's state rate is 4.75 percent and Durham County levies a local sales and use tax of 2.25 percent, a 0.5 percent public transportation tax approved by county voters, for a combined 7.5 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37065", "county": "Edgecombe County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Edgecombe County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37067", "county": "Forsyth County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Forsyth County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37069", "county": "Franklin County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Franklin County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37071", "county": "Gaston County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Gaston County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37073", "county": "Gates County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Gates County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37075", "county": "Graham County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Graham County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37077", "county": "Granville County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Granville County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37079", "county": "Greene County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Greene County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37081", "county": "Guilford County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Guilford County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37083", "county": "Halifax County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Halifax County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37085", "county": "Harnett County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Harnett County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37087", "county": "Haywood County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Haywood County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37089", "county": "Henderson County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Henderson County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37091", "county": "Hertford County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Hertford County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37093", "county": "Hoke County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Hoke County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37095", "county": "Hyde County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Hyde County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37097", "county": "Iredell County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Iredell County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37099", "county": "Jackson County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Jackson County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37101", "county": "Johnston County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Johnston County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37103", "county": "Jones County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Jones County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37105", "county": "Lee County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Lee County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37107", "county": "Lenoir County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Lenoir County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37109", "county": "Lincoln County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Lincoln County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37113", "county": "Macon County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Macon County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37115", "county": "Madison County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Madison County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37117", "county": "Martin County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Martin County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37111", "county": "McDowell County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and McDowell County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37119", "county": "Mecklenburg County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.035, "combinedMin": 0.0825, "combinedMax": 0.0825, "note": "North Carolina's state rate is 4.75 percent and Mecklenburg County levies a local sales and use tax of 2 percent, a 0.5 percent public transportation tax approved by county voters, and an additional 1 percent county tax that took effect July 1, 2026, for a combined 8.25 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. The additional 1 percent is a county tax rather than a transit tax despite the column heading on the Gen 562 chart, and it makes this the highest combined rate in the state. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37121", "county": "Mitchell County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Mitchell County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37123", "county": "Montgomery County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Montgomery County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37125", "county": "Moore County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Moore County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37127", "county": "Nash County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Nash County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37129", "county": "New Hanover County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and New Hanover County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37131", "county": "Northampton County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Northampton County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37133", "county": "Onslow County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Onslow County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37135", "county": "Orange County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0275, "combinedMin": 0.075, "combinedMax": 0.075, "note": "North Carolina's state rate is 4.75 percent and Orange County levies a local sales and use tax of 2.25 percent, a 0.5 percent public transportation tax approved by county voters, for a combined 7.5 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37137", "county": "Pamlico County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Pamlico County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37139", "county": "Pasquotank County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Pasquotank County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37141", "county": "Pender County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Pender County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37143", "county": "Perquimans County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Perquimans County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37145", "county": "Person County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Person County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37147", "county": "Pitt County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Pitt County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37149", "county": "Polk County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Polk County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37151", "county": "Randolph County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Randolph County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37153", "county": "Richmond County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Richmond County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37155", "county": "Robeson County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Robeson County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37157", "county": "Rockingham County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Rockingham County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37159", "county": "Rowan County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Rowan County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37161", "county": "Rutherford County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Rutherford County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37163", "county": "Sampson County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Sampson County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37165", "county": "Scotland County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Scotland County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37167", "county": "Stanly County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Stanly County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37169", "county": "Stokes County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Stokes County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37171", "county": "Surry County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Surry County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37173", "county": "Swain County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Swain County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37175", "county": "Transylvania County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Transylvania County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37177", "county": "Tyrrell County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Tyrrell County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37179", "county": "Union County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Union County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37181", "county": "Vance County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Vance County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37183", "county": "Wake County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.025, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "North Carolina's state rate is 4.75 percent and Wake County levies a local sales and use tax of 2 percent, a 0.5 percent public transportation tax approved by county voters, for a combined 7.25 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37185", "county": "Warren County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Warren County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37187", "county": "Washington County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Washington County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37189", "county": "Watauga County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Watauga County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37191", "county": "Wayne County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Wayne County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37193", "county": "Wilkes County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.0225, "combinedMin": 0.07, "combinedMax": 0.07, "note": "North Carolina's state rate is 4.75 percent and Wilkes County levies a local sales and use tax of 2.25 percent, for a combined 7 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37195", "county": "Wilson County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Wilson County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37197", "county": "Yadkin County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Yadkin County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "37199", "county": "Yancey County", "state": "North Carolina", "abbr": "NC", "levyLevel": "county", "stateRate": 0.0475, "countyRate": 0.02, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "North Carolina's state rate is 4.75 percent and Yancey County levies a local sales and use tax of 2 percent, for a combined 6.75 percent that applies at every address in the county. North Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies, and the Department's Gen 562 chart lists this same rate for every city and zip code in the county. Qualifying food is taxed differently: only a 2 percent local rate applies to groceries and the state and transit rates do not, so a grocery receipt shows 2 percent rather than the combined rate. Prepared meal taxes imposed and administered by some local jurisdictions are a separate tax and are not included in this rate.", "lookupUrl": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates", "source": "North Carolina Department of Revenue, Current Sales and Use Tax Rates, total county rates effective July 1, 2026, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-rates/current-sales-and-use-tax-rates, cross checked against the Department's Effective Dates of Local and Transit Sales and Use Tax Rates table and Form Gen 562, County and Transit Sales and Use Tax Rates for Cities and Towns", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "38001", "county": "Adams County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.065, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Adams County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 2 cities that impose a city tax, ranging from 1 percent to 1.5 percent, and the highest combined rate in the county is 6.5 percent in Hettinger. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Hettinger caps its city tax at $37.50 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38003", "county": "Barnes County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.075, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Barnes County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 3 cities that impose a city tax, ranging from 2 percent to 2.5 percent, and the highest combined rate in the county is 7.5 percent in Valley City. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Valley City caps its city tax at $62.50 per sale. The city of Tower City straddles the Barnes and Cass county line and the department lists it under Cass County. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38005", "county": "Benson County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.08, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Benson County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 3 cities that impose a city tax, ranging from 2 percent to 3 percent, and the highest combined rate in the county is 8 percent in Leeds. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Leeds sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38007", "county": "Billings County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.075, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Billings County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. One city in the county, Medora, imposes a city tax of 2.5 percent, which puts the highest combined rate in the county at 7.5 percent. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38009", "county": "Bottineau County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Bottineau County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 3 cities that impose a city tax, ranging from 1 percent to 2 percent, and the highest combined rate in the county is 7 percent in Bottineau and Westhope. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Bottineau caps its city tax at $50 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38011", "county": "Bowman County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Bowman County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 2 cities that impose a city tax, all at 2 percent, and the highest combined rate in the county is 7 percent in Bowman and Scranton. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Bowman caps its city tax at $50 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38013", "county": "Burke County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Burke County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 2 cities that impose a city tax, ranging from 1 percent to 2 percent, and the highest combined rate in the county is 7 percent in Lignite. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Lignite sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38015", "county": "Burleigh County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.08, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Burleigh County levies its own 1 percent county tax, which applies to every address in the county including addresses inside the cities. The county holds 3 cities that impose a city tax, ranging from 1 percent to 2 percent, and the highest combined rate in the county is 8 percent in Bismarck and Wilton. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here the county tax is capped at $25 per sale and Bismarck caps its city tax at $37.50 per sale. Only the southern portion of the city of Wilton lies in Burleigh County, per the department listing. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "38017", "county": "Cass County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.08, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Cass County levies its own 0.5 percent county tax, which applies to every address in the county including addresses inside the cities. The county holds 14 cities that impose a city tax, ranging from 1 percent to 2.5 percent, and the highest combined rate in the county is 8 percent in West Fargo. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here the county tax is capped at $12.50 per sale and West Fargo sets no cap on its city tax. Kindred removes its maximum tax cap on October 1, 2026. The city of Enderlin straddles the Cass and Ransom county line and the department does not list it among the Cass cities, but Enderlin is at the same 2.5 percent as West Fargo, so the county ceiling is the same either way. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "38019", "county": "Cavalier County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.08, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Cavalier County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 2 cities that impose a city tax, ranging from 1 percent to 3 percent, and the highest combined rate in the county is 8 percent in Langdon. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Langdon sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38021", "county": "Dickey County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Dickey County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 2 cities that impose a city tax, all at 2 percent, and the highest combined rate in the county is 7 percent in Ellendale and Oakes. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Ellendale sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38023", "county": "Divide County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.08, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Divide County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. One city in the county, Crosby, imposes a city tax of 3 percent, which puts the highest combined rate in the county at 8 percent. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Crosby caps its city tax at $75 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38025", "county": "Dunn County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Dunn County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 2 cities that impose a city tax, ranging from 1 percent to 2 percent, and the highest combined rate in the county is 7 percent in Killdeer. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Killdeer sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38027", "county": "Eddy County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.075, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Eddy County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. One city in the county, New Rockford, imposes a city tax of 2.5 percent, which puts the highest combined rate in the county at 7.5 percent. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here New Rockford caps its city tax at $50 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38029", "county": "Emmons County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Emmons County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 3 cities that impose a city tax, all at 2 percent, and the highest combined rate in the county is 7 percent in Hazelton, Linton and Strasburg. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Hazelton caps its city tax at $35 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38031", "county": "Foster County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Foster County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. One city in the county, Carrington, imposes a city tax of 2 percent, which puts the highest combined rate in the county at 7 percent. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Carrington caps its city tax at $25 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38033", "county": "Golden Valley County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Golden Valley County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. One city in the county, Beach, imposes a city tax of 2 percent, which puts the highest combined rate in the county at 7 percent. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Beach caps its city tax at $100 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38035", "county": "Grand Forks County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.08, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Grand Forks County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 4 cities that impose a city tax, ranging from 2 percent to 3 percent, and the highest combined rate in the county is 8 percent in Northwood. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Northwood caps its city tax at $25 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38037", "county": "Grant County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Grant County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 3 cities that impose a city tax, ranging from 1 percent to 2 percent, and the highest combined rate in the county is 7 percent in New Leipzig. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here New Leipzig caps its city tax at $50 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38039", "county": "Griggs County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Griggs County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 3 cities that impose a city tax, ranging from 1 percent to 2 percent, and the highest combined rate in the county is 7 percent in Binford. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Binford caps its city tax at $25 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38041", "county": "Hettinger County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.075, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Hettinger County levies its own 0.5 percent county tax, which applies to every address in the county including addresses inside the cities. The county holds 3 cities that impose a city tax, all at 2 percent, and the highest combined rate in the county is 7.5 percent in Mott, New England and Regent. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here the county tax is capped at $25 per sale and Mott caps its city tax at $25 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "38043", "county": "Kidder County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.075, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Kidder County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. One city in the county, Steele, imposes a city tax of 2.5 percent, which puts the highest combined rate in the county at 7.5 percent. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Steele sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38045", "county": "LaMoure County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.08, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. LaMoure County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 3 cities that impose a city tax, ranging from 2 percent to 3 percent, and the highest combined rate in the county is 8 percent in Edgeley and LaMoure. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Edgeley caps its city tax at $50 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38047", "county": "Logan County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Logan County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 3 cities that impose a city tax, ranging from 1 percent to 2 percent, and the highest combined rate in the county is 7 percent in Fredonia and Napoleon. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Fredonia sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38049", "county": "McHenry County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. McHenry County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 5 cities that impose a city tax, ranging from 1 percent to 2 percent, and the highest combined rate in the county is 7 percent in 4 of them, among them Drake, Granville and Towner. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Drake sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38051", "county": "McIntosh County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. McIntosh County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 2 cities that impose a city tax, all at 2 percent, and the highest combined rate in the county is 7 percent in Ashley and Wishek. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Ashley caps its city tax at $250 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38053", "county": "McKenzie County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. McKenzie County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 2 cities that impose a city tax, ranging from 1.5 percent to 2 percent, and the highest combined rate in the county is 7 percent in Alexander. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Alexander sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38055", "county": "McLean County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.08, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. McLean County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 6 cities that impose a city tax, ranging from 2 percent to 3 percent, and the highest combined rate in the county is 8 percent in Turtle Lake. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Turtle Lake caps its city tax at $75 per sale. Only the northern portion of the city of Wilton lies in McLean County, per the department listing. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38057", "county": "Mercer County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Mercer County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 2 cities that impose a city tax, ranging from 1.5 percent to 2 percent, and the highest combined rate in the county is 7 percent in Beulah. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Beulah caps its city tax at $25 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38059", "county": "Morton County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.0825, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Morton County levies its own 1 percent county tax, which applies to every address in the county including addresses inside the cities. The county holds 3 cities that impose a city tax, ranging from 1 percent to 2.25 percent, and the highest combined rate in the county is 8.25 percent in Mandan. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here the county tax is capped at $25 per sale and Mandan caps its city tax at $56.25 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "38061", "county": "Mountrail County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Mountrail County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 2 cities that impose a city tax, ranging from 1.5 percent to 2 percent, and the highest combined rate in the county is 7 percent in New Town. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here New Town sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38063", "county": "Nelson County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Nelson County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 4 cities that impose a city tax, ranging from 1 percent to 2 percent, and the highest combined rate in the county is 7 percent in McVille and Michigan. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here McVille caps its city tax at $50 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38065", "county": "Oliver County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Oliver County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. One city in the county, Center, imposes a city tax of 2 percent, which puts the highest combined rate in the county at 7 percent. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Center sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38067", "county": "Pembina County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.085, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Pembina County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 5 cities that impose a city tax, ranging from 2 percent to 3.5 percent, and the highest combined rate in the county is 8.5 percent in Drayton. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Drayton caps its city tax at $50 per sale. Walhalla removes its maximum tax cap on October 1, 2026. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38069", "county": "Pierce County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Pierce County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. One city in the county, Rugby, imposes a city tax of 2 percent, which puts the highest combined rate in the county at 7 percent. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Rugby sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38071", "county": "Ramsey County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.075, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Ramsey County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. One city in the county, Devils Lake, imposes a city tax of 2.5 percent, which puts the highest combined rate in the county at 7.5 percent. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Devils Lake caps its city tax at $35 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38073", "county": "Ransom County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.075, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Ransom County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 3 cities that impose a city tax, ranging from 2 percent to 2.5 percent, and the highest combined rate in the county is 7.5 percent in Enderlin and Lisbon. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Enderlin sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38075", "county": "Renville County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Renville County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 3 cities that impose a city tax, all at 2 percent, and the highest combined rate in the county is 7 percent in Glenburn, Mohall and Sherwood. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Glenburn caps its city tax at $25 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38077", "county": "Richland County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.08, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Richland County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 6 cities that impose a city tax, ranging from 2 percent to 3 percent, and the highest combined rate in the county is 8 percent in 4 of them, among them Hankinson, Lidgerwood and Wahpeton. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Hankinson caps its city tax at $75 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38079", "county": "Rolette County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.08, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Rolette County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 4 cities that impose a city tax, ranging from 1 percent to 3 percent, and the highest combined rate in the county is 8 percent in Rolla. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Rolla caps its city tax at $50 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38081", "county": "Sargent County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.075, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Sargent County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 3 cities that impose a city tax, ranging from 2 percent to 2.5 percent, and the highest combined rate in the county is 7.5 percent in Forman and Milnor. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Forman sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38083", "county": "Sheridan County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Sheridan County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. One city in the county, McClusky, imposes a city tax of 2 percent, which puts the highest combined rate in the county at 7 percent. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here McClusky caps its city tax at $25 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38085", "county": "Sioux County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.05, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Sioux County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. No city in Sioux County imposes a local sales tax either, so 5 percent applies at every address in the county. Sioux County is the North Dakota part of the Standing Rock reservation. The Standing Rock Sioux Tribe imposes its own tribal tax that the Office of State Tax Commissioner has not administered since March 2017, so the state rate is not the whole picture for a sale on tribal land and the tribe should be asked directly. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38087", "county": "Slope County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.05, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Slope County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. No city in Slope County imposes a local sales tax either, so 5 percent applies at every address in the county. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38089", "county": "Stark County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.075, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Stark County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 4 cities that impose a city tax, ranging from 1.5 percent to 2.5 percent, and the highest combined rate in the county is 7.5 percent in Richardton. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Richardton sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38091", "county": "Steele County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.08, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Steele County levies its own 1 percent county tax, which applies to every address in the county including addresses inside the cities. The county holds 2 cities that impose a city tax, all at 2 percent, and the highest combined rate in the county is 8 percent in Finley and Hope. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here the county tax is capped at $25 per sale and Finley caps its city tax at $50 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "38093", "county": "Stutsman County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.075, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Stutsman County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 4 cities that impose a city tax, ranging from 1 percent to 2.5 percent, and the highest combined rate in the county is 7.5 percent in Jamestown. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Jamestown caps its city tax at $75 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38095", "county": "Towner County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Towner County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 2 cities that impose a city tax, all at 2 percent, and the highest combined rate in the county is 7 percent in Bisbee and Cando. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Bisbee sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38097", "county": "Traill County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.08, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Traill County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 4 cities that impose a city tax, ranging from 2 percent to 3 percent, and the highest combined rate in the county is 8 percent in Hillsboro. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Hillsboro caps its city tax at $100 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38099", "county": "Walsh County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.0875, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Walsh County levies its own 1 percent county tax, which applies to every address in the county including addresses inside the cities. The county holds 5 cities that impose a city tax, ranging from 1 percent to 2.75 percent, and the highest combined rate in the county is 8.75 percent in Grafton. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here the county tax is capped at $50 per sale and Grafton sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "38101", "county": "Ward County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.085, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Ward County levies its own 0.5 percent county tax, which applies to every address in the county including addresses inside the cities. The county holds 6 cities that impose a city tax, ranging from 1 percent to 3 percent, and the highest combined rate in the county is 8.5 percent in Surrey. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here the county tax is capped at $50 per sale and Surrey caps its city tax at $25 per sale. Minot goes from 2 percent to 2.5 percent on October 1, 2026, which does not move the county ceiling because Surrey is already at 3 percent. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "38103", "county": "Wells County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Wells County levies no county sales tax of its own, so any address outside a taxing city pays the bare 5 percent state rate. The county holds 2 cities that impose a city tax, all at 2 percent, and the highest combined rate in the county is 7 percent in Fessenden and Harvey. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here Fessenden caps its city tax at $50 per sale. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "38105", "county": "Williams County", "state": "North Dakota", "abbr": "ND", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.085, "note": "North Dakota charges 5 percent state sales tax, and both cities and counties may add a local sales, use and gross receipts tax on top, so the rate usually changes at a city limit rather than at the county line. Williams County levies its own 1 percent county tax, which applies to every address in the county including addresses inside the cities. The county holds 4 cities that impose a city tax, ranging from 1 percent to 2.5 percent, and the highest combined rate in the county is 8.5 percent in Tioga. North Dakota lets a city or county cap the local tax on a single transaction, and a buyer charged more than the cap can apply to the Tax Commissioner for a refund of the excess, so the effective local rate on a large purchase falls below the posted rate. Here the county tax carries no cap and Tioga sets no cap on its city tax. Local rates change only on January 1, April 1, July 1 and October 1, and the department posts each change at least 60 days ahead. Use the department address lookup rather than a single county figure.", "lookupUrl": "https://tap.tax.nd.gov/?link=RateLookup", "source": "North Dakota Office of State Tax Commissioner, Local Taxes by Location Guideline, rates effective July 1, 2026 (content revised August 2026), https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/local-taxes-by-location.pdf, cross-checked line by line against the department Q3 2026 local tax rate file at https://www.tax.nd.gov/sites/default/files/documents/Sales%20and%20Use/2026-q3-rate-table.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39001", "county": "Adams County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Adams County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Adams County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39003", "county": "Allen County", "state": "Ohio", "abbr": "OH", "levyLevel": "local", "stateRate": 0.0575, "countyRate": 0.01, "combinedMin": 0.0685, "combinedMax": 0.0685, "note": "Ohio's state sales tax rate is 5.75 percent and Allen County levies a permissive county sales tax of 1 percent. A third layer sits on top of those two: the Allen County Regional Transit Authority (ACRTA) levies 0.1 percent, and its district currently takes in the whole of Allen County, so every address in the county pays the same 6.85 percent today. The transit levy belongs to neither the state nor the county and has no field of its own here, so use the combined figure rather than adding the state and county rates. A transit authority district is drawn from the communities that join it rather than from the county line, which is why the county line is not by itself the tax boundary even though the rate is uniform right now. Ohio cities and villages cannot levy a general sales tax of their own. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39005", "county": "Ashland County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.0125, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Ohio's state sales tax rate is 5.75 percent and Ashland County levies a permissive county sales tax of 1.25 percent, for a combined 7 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Ashland County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39007", "county": "Ashtabula County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.01, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "Ohio's state sales tax rate is 5.75 percent and Ashtabula County levies a permissive county sales tax of 1 percent, for a combined 6.75 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Ashtabula County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39009", "county": "Athens County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Athens County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Athens County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39011", "county": "Auglaize County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Auglaize County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Auglaize County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39013", "county": "Belmont County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Belmont County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Belmont County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39015", "county": "Brown County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.0125, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Ohio's state sales tax rate is 5.75 percent and Brown County levies a permissive county sales tax of 1.25 percent, for a combined 7 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Brown County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39017", "county": "Butler County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.0075, "combinedMin": 0.065, "combinedMax": 0.065, "note": "Ohio's state sales tax rate is 5.75 percent and Butler County levies a permissive county sales tax of 0.75 percent, for a combined 6.5 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Butler County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39019", "county": "Carroll County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.01, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "Ohio's state sales tax rate is 5.75 percent and Carroll County levies a permissive county sales tax of 1 percent, for a combined 6.75 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Carroll County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39021", "county": "Champaign County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Champaign County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Champaign County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39023", "county": "Clark County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Clark County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Clark County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39025", "county": "Clermont County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.01, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "Ohio's state sales tax rate is 5.75 percent and Clermont County levies a permissive county sales tax of 1 percent, for a combined 6.75 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Clermont County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39027", "county": "Clinton County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Clinton County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Clinton County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39029", "county": "Columbiana County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Columbiana County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Columbiana County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39031", "county": "Coshocton County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.02, "combinedMin": 0.0775, "combinedMax": 0.0775, "note": "Ohio's state sales tax rate is 5.75 percent and Coshocton County levies a permissive county sales tax of 2 percent, for a combined 7.75 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Coshocton County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39033", "county": "Crawford County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Crawford County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Crawford County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39035", "county": "Cuyahoga County", "state": "Ohio", "abbr": "OH", "levyLevel": "local", "stateRate": 0.0575, "countyRate": 0.0125, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Ohio's state sales tax rate is 5.75 percent and Cuyahoga County levies a permissive county sales tax of 1.25 percent. A third layer sits on top of those two: the Greater Cleveland Regional Transit Authority (GCRTA) levies 1 percent, and its district currently takes in the whole of Cuyahoga County, so every address in the county pays the same 8 percent today. The transit levy belongs to neither the state nor the county and has no field of its own here, so use the combined figure rather than adding the state and county rates. A transit authority district is drawn from the communities that join it rather than from the county line, which is why the county line is not by itself the tax boundary even though the rate is uniform right now. Ohio cities and villages cannot levy a general sales tax of their own. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39037", "county": "Darke County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Darke County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Darke County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39039", "county": "Defiance County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.01, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "Ohio's state sales tax rate is 5.75 percent and Defiance County levies a permissive county sales tax of 1 percent, for a combined 6.75 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Defiance County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39041", "county": "Delaware County", "state": "Ohio", "abbr": "OH", "levyLevel": "local", "stateRate": 0.0575, "countyRate": 0.0125, "combinedMin": 0.07, "combinedMax": 0.08, "note": "Ohio's state sales tax rate is 5.75 percent and Delaware County levies a permissive county sales tax of 1.25 percent, which puts most of the county at 7 percent. The Central Ohio Transit Authority (COTA) levies a further 1 percent inside the parts of the cities of Columbus, Westerville and Dublin that lie in Delaware County, so an address there pays 8 percent while the rest of the county pays 7 percent. That transit levy is neither a state tax nor a county tax, so it sits in no rate field here and adding the state and county rates together understates the rate inside the transit district. Ohio cities and villages cannot levy a general sales tax of their own. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter. Enter the street address in The Finder to see which side of the transit boundary it falls on.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39043", "county": "Erie County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.01, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "Ohio's state sales tax rate is 5.75 percent and Erie County levies a permissive county sales tax of 1 percent, for a combined 6.75 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Erie County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39045", "county": "Fairfield County", "state": "Ohio", "abbr": "OH", "levyLevel": "local", "stateRate": 0.0575, "countyRate": 0.01, "combinedMin": 0.0675, "combinedMax": 0.0775, "note": "Ohio's state sales tax rate is 5.75 percent and Fairfield County levies a permissive county sales tax of 1 percent, which puts most of the county at 6.75 percent. The Central Ohio Transit Authority (COTA) levies a further 1 percent inside the parts of the cities of Columbus and Reynoldsburg that lie in Fairfield County, so an address there pays 7.75 percent while the rest of the county pays 6.75 percent. That transit levy is neither a state tax nor a county tax, so it sits in no rate field here and adding the state and county rates together understates the rate inside the transit district. Ohio cities and villages cannot levy a general sales tax of their own. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter. Enter the street address in The Finder to see which side of the transit boundary it falls on.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39047", "county": "Fayette County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Fayette County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Fayette County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39049", "county": "Franklin County", "state": "Ohio", "abbr": "OH", "levyLevel": "local", "stateRate": 0.0575, "countyRate": 0.0125, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Ohio's state sales tax rate is 5.75 percent and Franklin County levies a permissive county sales tax of 1.25 percent. A third layer sits on top of those two: the Central Ohio Transit Authority (COTA) levies 1 percent, and its district currently takes in the whole of Franklin County, so every address in the county pays the same 8 percent today. The transit levy belongs to neither the state nor the county and has no field of its own here, so use the combined figure rather than adding the state and county rates. A transit authority district is drawn from the communities that join it rather than from the county line, which is why the county line is not by itself the tax boundary even though the rate is uniform right now. Ohio cities and villages cannot levy a general sales tax of their own. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39051", "county": "Fulton County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Fulton County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Fulton County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39053", "county": "Gallia County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Gallia County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Gallia County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39055", "county": "Geauga County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.01, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "Ohio's state sales tax rate is 5.75 percent and Geauga County levies a permissive county sales tax of 1 percent, for a combined 6.75 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Geauga County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39057", "county": "Greene County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.01, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "Ohio's state sales tax rate is 5.75 percent and Greene County levies a permissive county sales tax of 1 percent, for a combined 6.75 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Greene County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39059", "county": "Guernsey County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Guernsey County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Guernsey County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39061", "county": "Hamilton County", "state": "Ohio", "abbr": "OH", "levyLevel": "local", "stateRate": 0.0575, "countyRate": 0.0125, "combinedMin": 0.078, "combinedMax": 0.078, "note": "Ohio's state sales tax rate is 5.75 percent and Hamilton County levies a permissive county sales tax of 1.25 percent. A third layer sits on top of those two: the Southwest Ohio Regional Transit Authority (SORTA) levies 0.8 percent, and its district currently takes in the whole of Hamilton County, so every address in the county pays the same 7.8 percent today. The transit levy belongs to neither the state nor the county and has no field of its own here, so use the combined figure rather than adding the state and county rates. A transit authority district is drawn from the communities that join it rather than from the county line, which is why the county line is not by itself the tax boundary even though the rate is uniform right now. Ohio cities and villages cannot levy a general sales tax of their own. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39063", "county": "Hancock County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.01, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "Ohio's state sales tax rate is 5.75 percent and Hancock County levies a permissive county sales tax of 1 percent, for a combined 6.75 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Hancock County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39065", "county": "Hardin County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Hardin County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Hardin County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39067", "county": "Harrison County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Harrison County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Harrison County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39069", "county": "Henry County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Henry County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Henry County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39071", "county": "Highland County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Highland County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Highland County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39073", "county": "Hocking County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Hocking County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Hocking County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39075", "county": "Holmes County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.0125, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Ohio's state sales tax rate is 5.75 percent and Holmes County levies a permissive county sales tax of 1.25 percent, for a combined 7 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Holmes County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39077", "county": "Huron County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Huron County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Huron County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39079", "county": "Jackson County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Jackson County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Jackson County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39081", "county": "Jefferson County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Jefferson County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Jefferson County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39083", "county": "Knox County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Knox County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Knox County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39085", "county": "Lake County", "state": "Ohio", "abbr": "OH", "levyLevel": "local", "stateRate": 0.0575, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Lake County levies a permissive county sales tax of 1 percent. A third layer sits on top of those two: the Lake County’s Regional Transit Authority (LAKETRAN) levies 0.5 percent, and its district currently takes in the whole of Lake County, so every address in the county pays the same 7.25 percent today. The transit levy belongs to neither the state nor the county and has no field of its own here, so use the combined figure rather than adding the state and county rates. A transit authority district is drawn from the communities that join it rather than from the county line, which is why the county line is not by itself the tax boundary even though the rate is uniform right now. Ohio cities and villages cannot levy a general sales tax of their own. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39087", "county": "Lawrence County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Lawrence County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Lawrence County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39089", "county": "Licking County", "state": "Ohio", "abbr": "OH", "levyLevel": "local", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Ohio's state sales tax rate is 5.75 percent and Licking County levies a permissive county sales tax of 1.5 percent, which puts most of the county at 7.25 percent. The Central Ohio Transit Authority (COTA) levies a further 1 percent inside the part of the city of Reynoldsburg that lies in Licking County, so an address there pays 8.25 percent while the rest of the county pays 7.25 percent. That transit levy is neither a state tax nor a county tax, so it sits in no rate field here and adding the state and county rates together understates the rate inside the transit district. Ohio cities and villages cannot levy a general sales tax of their own. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter. Enter the street address in The Finder to see which side of the transit boundary it falls on.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39091", "county": "Logan County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Logan County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Logan County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39093", "county": "Lorain County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.0075, "combinedMin": 0.065, "combinedMax": 0.065, "note": "Ohio's state sales tax rate is 5.75 percent and Lorain County levies a permissive county sales tax of 0.75 percent, for a combined 6.5 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Lorain County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39095", "county": "Lucas County", "state": "Ohio", "abbr": "OH", "levyLevel": "local", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0775, "combinedMax": 0.0775, "note": "Ohio's state sales tax rate is 5.75 percent and Lucas County levies a permissive county sales tax of 1.5 percent. A third layer sits on top of those two: the Toledo Area Regional Transit Authority (TARTA) levies 0.5 percent, and its district currently takes in the whole of Lucas County, so every address in the county pays the same 7.75 percent today. The transit levy belongs to neither the state nor the county and has no field of its own here, so use the combined figure rather than adding the state and county rates. A transit authority district is drawn from the communities that join it rather than from the county line, which is why the county line is not by itself the tax boundary even though the rate is uniform right now. Ohio cities and villages cannot levy a general sales tax of their own. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39097", "county": "Madison County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.0125, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Ohio's state sales tax rate is 5.75 percent and Madison County levies a permissive county sales tax of 1.25 percent, for a combined 7 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Madison County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39099", "county": "Mahoning County", "state": "Ohio", "abbr": "OH", "levyLevel": "local", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Ohio's state sales tax rate is 5.75 percent and Mahoning County levies a permissive county sales tax of 1.5 percent. A third layer sits on top of those two: the Western Reserve Transit Authority (WRTA) levies 0.25 percent, and its district currently takes in the whole of Mahoning County, so every address in the county pays the same 7.5 percent today. The transit levy belongs to neither the state nor the county and has no field of its own here, so use the combined figure rather than adding the state and county rates. A transit authority district is drawn from the communities that join it rather than from the county line, which is why the county line is not by itself the tax boundary even though the rate is uniform right now. Ohio cities and villages cannot levy a general sales tax of their own. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39101", "county": "Marion County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Marion County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Marion County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39103", "county": "Medina County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.01, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "Ohio's state sales tax rate is 5.75 percent and Medina County levies a permissive county sales tax of 1 percent, for a combined 6.75 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Medina County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39105", "county": "Meigs County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Meigs County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Meigs County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39107", "county": "Mercer County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Mercer County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Mercer County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39109", "county": "Miami County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.0125, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Ohio's state sales tax rate is 5.75 percent and Miami County levies a permissive county sales tax of 1.25 percent, for a combined 7 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Miami County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39111", "county": "Monroe County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Monroe County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Monroe County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39113", "county": "Montgomery County", "state": "Ohio", "abbr": "OH", "levyLevel": "local", "stateRate": 0.0575, "countyRate": 0.0125, "combinedMin": 0.075, "combinedMax": 0.075, "note": "Ohio's state sales tax rate is 5.75 percent and Montgomery County levies a permissive county sales tax of 1.25 percent. A third layer sits on top of those two: the Miami Valley Regional Transit Authority (MVRTA) levies 0.5 percent, and its district currently takes in the whole of Montgomery County, so every address in the county pays the same 7.5 percent today. The transit levy belongs to neither the state nor the county and has no field of its own here, so use the combined figure rather than adding the state and county rates. A transit authority district is drawn from the communities that join it rather than from the county line, which is why the county line is not by itself the tax boundary even though the rate is uniform right now. Ohio cities and villages cannot levy a general sales tax of their own. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39115", "county": "Morgan County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Morgan County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Morgan County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39117", "county": "Morrow County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Morrow County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Morrow County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39119", "county": "Muskingum County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Muskingum County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Muskingum County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39121", "county": "Noble County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Noble County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Noble County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39123", "county": "Ottawa County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.0125, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Ohio's state sales tax rate is 5.75 percent and Ottawa County levies a permissive county sales tax of 1.25 percent, for a combined 7 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Ottawa County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39125", "county": "Paulding County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Paulding County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Paulding County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39127", "county": "Perry County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Perry County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Perry County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39129", "county": "Pickaway County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Pickaway County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Pickaway County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39131", "county": "Pike County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Pike County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Pike County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39133", "county": "Portage County", "state": "Ohio", "abbr": "OH", "levyLevel": "local", "stateRate": 0.0575, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Ohio's state sales tax rate is 5.75 percent and Portage County levies a permissive county sales tax of 1 percent. A third layer sits on top of those two: the Portage Area Regional Transportation Authority (PARTA) levies 0.25 percent, and its district currently takes in the whole of Portage County, so every address in the county pays the same 7 percent today. The transit levy belongs to neither the state nor the county and has no field of its own here, so use the combined figure rather than adding the state and county rates. A transit authority district is drawn from the communities that join it rather than from the county line, which is why the county line is not by itself the tax boundary even though the rate is uniform right now. Ohio cities and villages cannot levy a general sales tax of their own. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39135", "county": "Preble County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Preble County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Preble County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39137", "county": "Putnam County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.0125, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Ohio's state sales tax rate is 5.75 percent and Putnam County levies a permissive county sales tax of 1.25 percent, for a combined 7 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Putnam County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39139", "county": "Richland County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.0125, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Ohio's state sales tax rate is 5.75 percent and Richland County levies a permissive county sales tax of 1.25 percent, for a combined 7 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Richland County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39141", "county": "Ross County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Ross County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Ross County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39143", "county": "Sandusky County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Sandusky County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Sandusky County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39145", "county": "Scioto County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Scioto County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Scioto County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39147", "county": "Seneca County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Seneca County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Seneca County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39149", "county": "Shelby County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Shelby County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Shelby County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39151", "county": "Stark County", "state": "Ohio", "abbr": "OH", "levyLevel": "local", "stateRate": 0.0575, "countyRate": 0.005, "combinedMin": 0.065, "combinedMax": 0.065, "note": "Ohio's state sales tax rate is 5.75 percent and Stark County levies a permissive county sales tax of 0.5 percent. A third layer sits on top of those two: the Stark Area Regional Transit Authority (SARTA) levies 0.25 percent, and its district currently takes in the whole of Stark County, so every address in the county pays the same 6.5 percent today. The transit levy belongs to neither the state nor the county and has no field of its own here, so use the combined figure rather than adding the state and county rates. A transit authority district is drawn from the communities that join it rather than from the county line, which is why the county line is not by itself the tax boundary even though the rate is uniform right now. Ohio cities and villages cannot levy a general sales tax of their own. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39153", "county": "Summit County", "state": "Ohio", "abbr": "OH", "levyLevel": "local", "stateRate": 0.0575, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "Ohio's state sales tax rate is 5.75 percent and Summit County levies a permissive county sales tax of 0.5 percent. A third layer sits on top of those two: the Metro Regional Transit Authority (MRTA) levies 0.5 percent, and its district currently takes in the whole of Summit County, so every address in the county pays the same 6.75 percent today. The transit levy belongs to neither the state nor the county and has no field of its own here, so use the combined figure rather than adding the state and county rates. A transit authority district is drawn from the communities that join it rather than from the county line, which is why the county line is not by itself the tax boundary even though the rate is uniform right now. Ohio cities and villages cannot levy a general sales tax of their own. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39155", "county": "Trumbull County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.01, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "Ohio's state sales tax rate is 5.75 percent and Trumbull County levies a permissive county sales tax of 1 percent, for a combined 6.75 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Trumbull County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39157", "county": "Tuscarawas County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.01, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "Ohio's state sales tax rate is 5.75 percent and Tuscarawas County levies a permissive county sales tax of 1 percent, for a combined 6.75 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Tuscarawas County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39159", "county": "Union County", "state": "Ohio", "abbr": "OH", "levyLevel": "local", "stateRate": 0.0575, "countyRate": 0.0125, "combinedMin": 0.07, "combinedMax": 0.08, "note": "Ohio's state sales tax rate is 5.75 percent and Union County levies a permissive county sales tax of 1.25 percent, which puts most of the county at 7 percent. The Central Ohio Transit Authority (COTA) levies a further 1 percent inside the part of the city of Dublin that lies in Union County, so an address there pays 8 percent while the rest of the county pays 7 percent. That transit levy is neither a state tax nor a county tax, so it sits in no rate field here and adding the state and county rates together understates the rate inside the transit district. Ohio cities and villages cannot levy a general sales tax of their own. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter. Enter the street address in The Finder to see which side of the transit boundary it falls on.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39161", "county": "Van Wert County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Van Wert County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Van Wert County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39163", "county": "Vinton County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Vinton County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Vinton County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39165", "county": "Warren County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.01, "combinedMin": 0.0675, "combinedMax": 0.0675, "note": "Ohio's state sales tax rate is 5.75 percent and Warren County levies a permissive county sales tax of 1 percent, for a combined 6.75 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Warren County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter. Warren County has voted to raise its permissive tax to 1.5 percent effective October 1, 2026, which will take the combined rate to 7.25 percent.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39167", "county": "Washington County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Washington County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Washington County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39169", "county": "Wayne County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.0075, "combinedMin": 0.065, "combinedMax": 0.065, "note": "Ohio's state sales tax rate is 5.75 percent and Wayne County levies a permissive county sales tax of 0.75 percent, for a combined 6.5 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Wayne County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39171", "county": "Williams County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Williams County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Williams County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39173", "county": "Wood County", "state": "Ohio", "abbr": "OH", "levyLevel": "local", "stateRate": 0.0575, "countyRate": 0.01, "combinedMin": 0.0675, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Wood County levies a permissive county sales tax of 1 percent, which puts most of the county at 6.75 percent. The Toledo Area Regional Transit Authority (TARTA) levies a further 0.5 percent inside the part of the city of Rossford that lies in Wood County, so an address there pays 7.25 percent while the rest of the county pays 6.75 percent. That transit levy is neither a state tax nor a county tax, so it sits in no rate field here and adding the state and county rates together understates the rate inside the transit district. Ohio cities and villages cannot levy a general sales tax of their own. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter. Enter the street address in The Finder to see which side of the transit boundary it falls on.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "39175", "county": "Wyandot County", "state": "Ohio", "abbr": "OH", "levyLevel": "county", "stateRate": 0.0575, "countyRate": 0.015, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Ohio's state sales tax rate is 5.75 percent and Wyandot County levies a permissive county sales tax of 1.5 percent, for a combined 7.25 percent that applies at every address in the county. Ohio cities and villages cannot levy a general sales tax of their own. No regional transit authority levies in Wyandot County, so the county is the only body below the state that taxes here and the county line is the tax boundary. Ohio counties and regional transit authorities may raise their levies only in multiples of 0.05 percent, the combined state, county and transit rate may not exceed 8.75 percent, and a change can only take effect at the start of a calendar quarter.", "lookupUrl": "https://thefinder.tax.ohio.gov/", "source": "Ohio Department of Taxation, Sales and Use Tax Rates listed by county and transit authority, 2025 4th Quarter table effective October 1, 2025, https://tax.ohio.gov/wps/portal/gov/tax/business/sales-and-use-tax/rate-tables/by-county-q4-2025, still the rate in force on September 9, 2026 because the Department posted no county rate change for the 1st, 2nd or 3rd quarters of 2026. State, county permissive and transit components split using the Department's Streamlined Sales Tax rate file OHR2026Q1NOV28.csv and OHTransitFIPSCodes.txt, both downloaded from The Finder at https://thefinder.tax.ohio.gov, and cross checked against the Department's Ohio County Rate Table by Zip Code, CountySalesTaxRateReport.csv", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40001", "county": "Adair County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0175, "combinedMin": 0.0625, "combinedMax": 0.1025, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.25 percent is state plus county in the unincorporated part of the county. The ceiling of 10.25 percent is at Watts. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40003", "county": "Alfalfa County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.1, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 10 percent is at Carmen. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40005", "county": "Atoka County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.105, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 10.5 percent is at Atoka. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40007", "county": "Beaver County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.095, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 9.5 percent is at Beaver, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40009", "county": "Beckham County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0035, "combinedMin": 0.0485, "combinedMax": 0.0985, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.35 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 4.85 percent is state plus county in the unincorporated part of the county. The ceiling of 9.85 percent is at Erick. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40011", "county": "Blaine County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.00875, "combinedMin": 0.05375, "combinedMax": 0.11375, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.875 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.375 percent is state plus county in the unincorporated part of the county. The ceiling of 11.375 percent is at Watonga. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40013", "county": "Bryan County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.005, "combinedMin": 0.05, "combinedMax": 0.09375, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.5 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5 percent is state plus county in the unincorporated part of the county. The ceiling of 9.375 percent is at Durant. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40015", "county": "Caddo County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.015, "combinedMin": 0.06, "combinedMax": 0.105, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6 percent is state plus county in the unincorporated part of the county. The ceiling of 10.5 percent is at Hydro. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40017", "county": "Canadian County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0035, "combinedMin": 0.0485, "combinedMax": 0.0985, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.35 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 4.85 percent is state plus county in the unincorporated part of the county. The ceiling of 9.85 percent is at Piedmont. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40019", "county": "Carter County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.00875, "combinedMin": 0.05375, "combinedMax": 0.10375, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.875 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.375 percent is state plus county in the unincorporated part of the county. The ceiling of 10.375 percent is at Tatums. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40021", "county": "Cherokee County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0175, "combinedMin": 0.0625, "combinedMax": 0.1075, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.25 percent is state plus county in the unincorporated part of the county. The ceiling of 10.75 percent is at Fort Gibson. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40023", "county": "Choctaw County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.1, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 10 percent is at Fort Towson, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40025", "county": "Cimarron County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.095, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 9.5 percent is at Boise City. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40027", "county": "Cleveland County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.00125, "combinedMin": 0.04625, "combinedMax": 0.09625, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.125 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 4.625 percent is state plus county in the unincorporated part of the county. The ceiling of 9.625 percent is at Purcell. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40029", "county": "Coal County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.105, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 10.5 percent is at Coalgate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40031", "county": "Comanche County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.00375, "combinedMin": 0.04875, "combinedMax": 0.09, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.375 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 4.875 percent is state plus county in the unincorporated part of the county. The ceiling of 9 percent is at Lawton, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40033", "county": "Cotton County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.03, "combinedMin": 0.075, "combinedMax": 0.105, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 3 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 7.5 percent is state plus county in the unincorporated part of the county. The ceiling of 10.5 percent is at Temple, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40035", "county": "Craig County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.095, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 9.5 percent is at Ketchum, one of 4 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40037", "county": "Creek County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.01167, "combinedMin": 0.05667, "combinedMax": 0.10667, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.167 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.667 percent is state plus county in the unincorporated part of the county. The ceiling of 10.667 percent is at Bristow, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40039", "county": "Custer County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.005, "combinedMin": 0.05, "combinedMax": 0.095, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.5 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5 percent is state plus county in the unincorporated part of the county. The ceiling of 9.5 percent is at Clinton, one of 3 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40041", "county": "Delaware County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.017, "combinedMin": 0.062, "combinedMax": 0.1095, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.7 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.2 percent is state plus county in the unincorporated part of the county. The ceiling of 10.95 percent is at West Siloam Springs. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40043", "county": "Dewey County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0175, "combinedMin": 0.0625, "combinedMax": 0.1025, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.25 percent is state plus county in the unincorporated part of the county. The ceiling of 10.25 percent is at Camargo, one of 3 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40045", "county": "Ellis County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.105, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 10.5 percent is at Arnett, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40047", "county": "Garfield County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0035, "combinedMin": 0.0485, "combinedMax": 0.0935, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.35 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 4.85 percent is state plus county in the unincorporated part of the county. The ceiling of 9.35 percent is at Lahoma. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40049", "county": "Garvin County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0075, "combinedMin": 0.0525, "combinedMax": 0.0975, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.75 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.25 percent is state plus county in the unincorporated part of the county. The ceiling of 9.75 percent is at Pauls Valley, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40051", "county": "Grady County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0075, "combinedMin": 0.0525, "combinedMax": 0.1025, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.75 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.25 percent is state plus county in the unincorporated part of the county. The ceiling of 10.25 percent is at Blanchard. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40053", "county": "Grant County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0125, "combinedMin": 0.0575, "combinedMax": 0.1075, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.75 percent is state plus county in the unincorporated part of the county. The ceiling of 10.75 percent is at Lamont. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40055", "county": "Greer County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.095, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 9.5 percent is at Granite, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40057", "county": "Harmon County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.04, "combinedMin": 0.085, "combinedMax": 0.115, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 4 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 8.5 percent is state plus county in the unincorporated part of the county. The ceiling of 11.5 percent is at Hollis. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40059", "county": "Harper County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.0975, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 9.75 percent is at Laverne. The already published fourth quarter chart moves this range on October 1 2026, when the ceiling becomes 9.5 percent and the floor 6.5 percent. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "40061", "county": "Haskell County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.1, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 10 percent is at Keota, one of 3 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40063", "county": "Hughes County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.01, "combinedMin": 0.055, "combinedMax": 0.105, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.5 percent is state plus county in the unincorporated part of the county. The ceiling of 10.5 percent is at Holdenville, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40065", "county": "Jackson County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.01125, "combinedMin": 0.05625, "combinedMax": 0.0975, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.125 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.625 percent is state plus county in the unincorporated part of the county. The ceiling of 9.75 percent is at Altus. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40067", "county": "Jefferson County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.095, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 9.5 percent is at Hastings, one of 4 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40069", "county": "Johnston County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.1, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 10 percent is at Mill Creek. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40071", "county": "Kay County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0125, "combinedMin": 0.0575, "combinedMax": 0.1075, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.75 percent is state plus county in the unincorporated part of the county. The ceiling of 10.75 percent is at Blackwell. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40073", "county": "Kingfisher County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0125, "combinedMin": 0.0575, "combinedMax": 0.1075, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.75 percent is state plus county in the unincorporated part of the county. The ceiling of 10.75 percent is at Piedmont. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40075", "county": "Kiowa County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.03, "combinedMin": 0.075, "combinedMax": 0.115, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 3 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 7.5 percent is state plus county in the unincorporated part of the county. The ceiling of 11.5 percent is at Gotebo, one of 4 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40077", "county": "Latimer County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0125, "combinedMin": 0.0575, "combinedMax": 0.095, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.75 percent is state plus county in the unincorporated part of the county. The ceiling of 9.5 percent is at Red Oak. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40079", "county": "Le Flore County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.023, "combinedMin": 0.068, "combinedMax": 0.108, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.3 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.8 percent is state plus county in the unincorporated part of the county. The ceiling of 10.8 percent is at Bokoshe, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40081", "county": "Lincoln County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.01, "combinedMin": 0.055, "combinedMax": 0.095, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.5 percent is state plus county in the unincorporated part of the county. The ceiling of 9.5 percent is at Agra, one of 11 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40083", "county": "Logan County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0075, "combinedMin": 0.0525, "combinedMax": 0.0925, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.75 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.25 percent is state plus county in the unincorporated part of the county. The ceiling of 9.25 percent is at Cashion, one of 4 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40085", "county": "Love County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.025, "combinedMin": 0.07, "combinedMax": 0.1, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2.5 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 7 percent is state plus county in the unincorporated part of the county. The ceiling of 10 percent is at Marietta. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40093", "county": "Major County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.01406, "combinedMin": 0.05906, "combinedMax": 0.10906, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.406 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.906 percent is state plus county in the unincorporated part of the county. The ceiling of 10.906 percent is at Cleo Springs. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40095", "county": "Marshall County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.095, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 9.5 percent is at Kingston, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40097", "county": "Mayes County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.01375, "combinedMin": 0.05875, "combinedMax": 0.10875, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.375 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.875 percent is state plus county in the unincorporated part of the county. The ceiling of 10.875 percent is at Locust Grove. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40087", "county": "McClain County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.005, "combinedMin": 0.05, "combinedMax": 0.1, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.5 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5 percent is state plus county in the unincorporated part of the county. The ceiling of 10 percent is at Blanchard, one of 4 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40089", "county": "McCurtain County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0175, "combinedMin": 0.0625, "combinedMax": 0.1025, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.75 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.25 percent is state plus county in the unincorporated part of the county. The ceiling of 10.25 percent is at Broken Bow, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40091", "county": "McIntosh County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.105, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 10.5 percent is at Checotah, one of 4 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40099", "county": "Murray County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.095, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 9.5 percent is at Davis, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40101", "county": "Muskogee County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.01499, "combinedMin": 0.05999, "combinedMax": 0.11499, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.499 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.999 percent is state plus county in the unincorporated part of the county. The ceiling of 11.499 percent is at Webbers Falls. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40103", "county": "Noble County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.015, "combinedMin": 0.06, "combinedMax": 0.11, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6 percent is state plus county in the unincorporated part of the county. The ceiling of 11 percent is at Red Rock. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40105", "county": "Nowata County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.105, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 10.5 percent is at Nowata. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40107", "county": "Okfuskee County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.115, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 11.5 percent is at Boley. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40109", "county": "Oklahoma County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0, "combinedMin": 0.045, "combinedMax": 0.0975, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies no sales tax, and it is the only Oklahoma county that does not. The floor of 4.5 percent is state plus county in the unincorporated part of the county. The ceiling of 9.75 percent is at Choctaw. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40111", "county": "Okmulgee County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.01583, "combinedMin": 0.06083, "combinedMax": 0.10583, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.583 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.083 percent is state plus county in the unincorporated part of the county. The ceiling of 10.583 percent is at Beggs. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40113", "county": "Osage County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0125, "combinedMin": 0.0575, "combinedMax": 0.1025, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.75 percent is state plus county in the unincorporated part of the county. The ceiling of 10.25 percent is at Skiatook. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40115", "county": "Ottawa County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0135, "combinedMin": 0.0585, "combinedMax": 0.1085, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.35 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.85 percent is state plus county in the unincorporated part of the county. The ceiling of 10.85 percent is at Commerce. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40117", "county": "Pawnee County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.11, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 11 percent is at Hallett. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40119", "county": "Payne County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.00813, "combinedMin": 0.05313, "combinedMax": 0.09975, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.813 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.313 percent is state plus county in the unincorporated part of the county. The ceiling of 9.975 percent is at Glencoe. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40121", "county": "Pittsburg County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.015, "combinedMin": 0.06, "combinedMax": 0.11, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6 percent is state plus county in the unincorporated part of the county. The ceiling of 11 percent is at Kiowa, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40123", "county": "Pontotoc County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.00875, "combinedMin": 0.05375, "combinedMax": 0.10375, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.875 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.375 percent is state plus county in the unincorporated part of the county. The ceiling of 10.375 percent is at Stonewall. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40125", "county": "Pottawatomie County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.01495, "combinedMin": 0.05995, "combinedMax": 0.1012, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.495 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.995 percent is state plus county in the unincorporated part of the county. The ceiling of 10.12 percent is at Oklahoma City. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40127", "county": "Pushmataha County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.105, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 10.5 percent is at Clayton. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40129", "county": "Roger Mills County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.015, "combinedMin": 0.06, "combinedMax": 0.09, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6 percent is state plus county in the unincorporated part of the county. The ceiling of 9 percent is at Cheyenne, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40131", "county": "Rogers County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.015, "combinedMin": 0.06, "combinedMax": 0.108, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.5 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6 percent is state plus county in the unincorporated part of the county. The ceiling of 10.8 percent is at Collinsville. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40133", "county": "Seminole County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0125, "combinedMin": 0.0575, "combinedMax": 0.11, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.25 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.75 percent is state plus county in the unincorporated part of the county. The ceiling of 11 percent is at Wewoka. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40135", "county": "Sequoyah County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.01417, "combinedMin": 0.05917, "combinedMax": 0.09917, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.417 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.917 percent is state plus county in the unincorporated part of the county. The ceiling of 9.917 percent is at Gore, one of 4 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40137", "county": "Stephens County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.007, "combinedMin": 0.052, "combinedMax": 0.092, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.7 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.2 percent is state plus county in the unincorporated part of the county. The ceiling of 9.2 percent is at Comanche, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40139", "county": "Texas County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0145, "combinedMin": 0.0595, "combinedMax": 0.0995, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.45 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.95 percent is state plus county in the unincorporated part of the county. The ceiling of 9.95 percent is at Guymon, one of 3 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40141", "county": "Tillman County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.03, "combinedMin": 0.075, "combinedMax": 0.115, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 3 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 7.5 percent is state plus county in the unincorporated part of the county. The ceiling of 11.5 percent is at Davidson, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40143", "county": "Tulsa County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.00367, "combinedMin": 0.04867, "combinedMax": 0.09967, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.367 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 4.867 percent is state plus county in the unincorporated part of the county. The ceiling of 9.967 percent is at Glenpool. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40145", "county": "Wagoner County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.0155, "combinedMin": 0.0605, "combinedMax": 0.101, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1.55 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.05 percent is state plus county in the unincorporated part of the county. The ceiling of 10.1 percent is at Bixby. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40147", "county": "Washington County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.01, "combinedMin": 0.055, "combinedMax": 0.089, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 1 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.5 percent is state plus county in the unincorporated part of the county. The ceiling of 8.9 percent is at Bartlesville, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40149", "county": "Washita County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.02, "combinedMin": 0.065, "combinedMax": 0.11, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 2 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 6.5 percent is state plus county in the unincorporated part of the county. The ceiling of 11 percent is at Clinton. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40151", "county": "Woods County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.005, "combinedMin": 0.05, "combinedMax": 0.1, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.5 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5 percent is state plus county in the unincorporated part of the county. The ceiling of 10 percent is at Waynoka. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "40153", "county": "Woodward County", "state": "Oklahoma", "abbr": "OK", "levyLevel": "local", "stateRate": 0.045, "countyRate": 0.009, "combinedMin": 0.054, "combinedMax": 0.094, "note": "Oklahoma charges 4.5 percent statewide and then stacks a county rate and a city rate, and city boundaries do not follow county lines, so a single rate for the whole county does not exist. The county itself levies 0.9 percent countywide, and that county rate applies inside its towns as well as outside them. The floor of 5.4 percent is state plus county in the unincorporated part of the county. The ceiling of 9.4 percent is at Mooreland, one of 2 towns in the county at that rate. Oklahoma dropped the state 4.5 percent from food and food ingredients on August 29 2024, but every local rate still applies to groceries, so the figures here are the general merchandise rates.", "lookupUrl": "https://oklahoma.gov/tax/businesses/sales-use-tax.html", "source": "Oklahoma Tax Commission, Rates and Codes for Sales, Use, and Lodging Tax (the COPO rate chart), third quarter 2026 edition, rates effective July 1 through September 30 2026, chart updated May 29 2026, https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/sales-and-use-tax/rate-charts-copos/2026/copo3Q26.pdf", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "41001", "county": "Baker County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41003", "county": "Benton County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41005", "county": "Clackamas County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41007", "county": "Clatsop County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41009", "county": "Columbia County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41011", "county": "Coos County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41013", "county": "Crook County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41015", "county": "Curry County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41017", "county": "Deschutes County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41019", "county": "Douglas County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41021", "county": "Gilliam County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41023", "county": "Grant County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41025", "county": "Harney County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41027", "county": "Hood River County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41029", "county": "Jackson County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41031", "county": "Jefferson County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41033", "county": "Josephine County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41035", "county": "Klamath County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41037", "county": "Lake County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41039", "county": "Lane County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41041", "county": "Lincoln County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41043", "county": "Linn County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41045", "county": "Malheur County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41047", "county": "Marion County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41049", "county": "Morrow County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41051", "county": "Multnomah County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41053", "county": "Polk County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41055", "county": "Sherman County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41057", "county": "Tillamook County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41059", "county": "Umatilla County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41061", "county": "Union County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41063", "county": "Wallowa County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41065", "county": "Wasco County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41067", "county": "Washington County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41069", "county": "Wheeler County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "41071", "county": "Yamhill County", "state": "Oregon", "abbr": "OR", "levyLevel": "none", "stateRate": 0, "countyRate": 0, "combinedMin": 0, "combinedMax": 0, "note": "No state or local sales tax of any kind; state government relies primarily on personal income tax revenue.", "lookupUrl": "https://www.oregon.gov/dor/", "source": "Oregon Department of Revenue / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "42001", "county": "Adams County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Adams County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42003", "county": "Allegheny County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Pennsylvania's state rate is 6 percent and Allegheny County levies a 1 percent local sales tax, for a combined 7 percent that applies at every address in the county. The county's authority comes from the Second Class County Code article that created the Allegheny Regional Asset District, which applies only to a county of the second class, and Allegheny is Pennsylvania's only second class county. No city, borough, township, school district or special district inside the county may add anything further, so 7 percent is both the floor and the ceiling. Act 21 of 2026 moved the local tax from point of sale to point of destination, so the 1 percent now follows where the customer takes delivery rather than where the vendor sits, and the Department is not enforcing that change until October 1, 2026. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, so a grocery or clothing receipt here often shows no tax at all.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "42005", "county": "Armstrong County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Armstrong County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42007", "county": "Beaver County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Beaver County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42009", "county": "Bedford County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Bedford County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42011", "county": "Berks County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Berks County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42013", "county": "Blair County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Blair County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42015", "county": "Bradford County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Bradford County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42017", "county": "Bucks County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Bucks County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42019", "county": "Butler County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Butler County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42021", "county": "Cambria County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Cambria County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42023", "county": "Cameron County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Cameron County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42025", "county": "Carbon County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Carbon County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42027", "county": "Centre County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Centre County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42029", "county": "Chester County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Chester County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42031", "county": "Clarion County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Clarion County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42033", "county": "Clearfield County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Clearfield County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42035", "county": "Clinton County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Clinton County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42037", "county": "Columbia County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Columbia County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42039", "county": "Crawford County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Crawford County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42041", "county": "Cumberland County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Cumberland County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42043", "county": "Dauphin County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Dauphin County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42045", "county": "Delaware County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Delaware County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42047", "county": "Elk County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Elk County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42049", "county": "Erie County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Erie County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42051", "county": "Fayette County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Fayette County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42053", "county": "Forest County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Forest County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42055", "county": "Franklin County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Franklin County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42057", "county": "Fulton County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Fulton County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42059", "county": "Greene County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Greene County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42061", "county": "Huntingdon County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Huntingdon County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42063", "county": "Indiana County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Indiana County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42065", "county": "Jefferson County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Jefferson County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42067", "county": "Juniata County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Juniata County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42069", "county": "Lackawanna County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Lackawanna County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42071", "county": "Lancaster County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Lancaster County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42073", "county": "Lawrence County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Lawrence County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42075", "county": "Lebanon County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Lebanon County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42077", "county": "Lehigh County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Lehigh County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42079", "county": "Luzerne County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Luzerne County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42081", "county": "Lycoming County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Lycoming County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42083", "county": "McKean County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in McKean County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42085", "county": "Mercer County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Mercer County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42087", "county": "Mifflin County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Mifflin County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42089", "county": "Monroe County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Monroe County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42091", "county": "Montgomery County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Montgomery County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42093", "county": "Montour County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Montour County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42095", "county": "Northampton County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Northampton County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42097", "county": "Northumberland County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Northumberland County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42099", "county": "Perry County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Perry County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42101", "county": "Philadelphia County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Pennsylvania's state rate is 6 percent and Philadelphia adds 2 percent, for a combined 8 percent that applies at every address in the county. Philadelphia is a consolidated city and county with identical boundaries, and the 2 percent is legally a city levy imposed under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class rather than a levy by a county government, which is why this record is flagged consolidated. It covers the whole county and nothing below it may add more, so 8 percent is both the floor and the ceiling. The Department's regulation at 61 Pa. Code 60.16(a)(15) still prints Philadelphia's original 1 percent effective October 1, 1991 and has not been updated for the later increase to 2 percent, which the Department's current rate pages and its 2 percent bracket card both carry. Act 21 of 2026 moved the local tax to point of destination, with the Department not enforcing that change until October 1, 2026. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "42103", "county": "Pike County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Pike County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42105", "county": "Potter County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Potter County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42107", "county": "Schuylkill County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Schuylkill County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42109", "county": "Snyder County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Snyder County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42111", "county": "Somerset County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Somerset County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42113", "county": "Sullivan County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Sullivan County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42115", "county": "Susquehanna County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Susquehanna County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42117", "county": "Tioga County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Tioga County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42119", "county": "Union County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Union County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42121", "county": "Venango County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Venango County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42123", "county": "Warren County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Warren County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42125", "county": "Washington County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Washington County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42127", "county": "Wayne County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Wayne County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42129", "county": "Westmoreland County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Westmoreland County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42131", "county": "Wyoming County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in Wyoming County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "42133", "county": "York County", "state": "Pennsylvania", "abbr": "PA", "levyLevel": "state-only", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Pennsylvania's state sales tax is 6 percent and that is the rate at every address in York County, because nothing below the state may be added here. Pennsylvania authorises exactly two local sales taxes: 1 percent in Allegheny County under the Second Class County Code article that created the Allegheny Regional Asset District, which defines county as a county of the second class and so reaches Allegheny alone, and 2 percent in Philadelphia under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. No statute lets any other county, city, borough, township, school district or special district levy a sales tax, and the Local Tax Enabling Act separately bars local governments from taxing a subject already subject to a state tax, so there is no local rate to look up in this county. Most clothing and food that is not ready to eat are exempt from Pennsylvania sales tax, which is unusual, so many grocery and clothing receipts here show no tax at all. County hotel room rental taxes are a different tax and are not part of this rate.", "lookupUrl": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax", "source": "Pennsylvania Department of Revenue, Sales, Use and Hotel Occupancy Tax, https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax, read 2026-09-09, which states \"The Pennsylvania sales tax rate is 6 percent. By law, a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia.\" Cross checked against the Department's Local Sales Tax page (https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax, Act 21 of 2026, enacted July 12, 2026, enforcement from October 1, 2026), the Department's Retailer's Information booklet REV-717 (SU) 02-26 at Local Sales, Use, or Hotel Occupancy Tax and the Sales and Use Tax Rates bracket cards REV-221 AS+ (08-16) for the 6 percent, 1 percent and 2 percent rates, and the Department's regulation at 61 Pa. Code 60.16(a)(15), Effective date of local tax.", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "44001", "county": "Bristol County", "state": "Rhode Island", "abbr": "RI", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing/footwear under $250 per item is exempt.", "lookupUrl": "https://tax.ri.gov/", "source": "Rhode Island Division of Taxation / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "44003", "county": "Kent County", "state": "Rhode Island", "abbr": "RI", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing/footwear under $250 per item is exempt.", "lookupUrl": "https://tax.ri.gov/", "source": "Rhode Island Division of Taxation / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "44005", "county": "Newport County", "state": "Rhode Island", "abbr": "RI", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing/footwear under $250 per item is exempt.", "lookupUrl": "https://tax.ri.gov/", "source": "Rhode Island Division of Taxation / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "44007", "county": "Providence County", "state": "Rhode Island", "abbr": "RI", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing/footwear under $250 per item is exempt.", "lookupUrl": "https://tax.ri.gov/", "source": "Rhode Island Division of Taxation / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "44009", "county": "Washington County", "state": "Rhode Island", "abbr": "RI", "levyLevel": "state-only", "stateRate": 0.07, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.07, "note": "No local sales taxes anywhere in the state; groceries are exempt, and clothing/footwear under $250 per item is exempt.", "lookupUrl": "https://tax.ri.gov/", "source": "Rhode Island Division of Taxation / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)", "confidence": "S", "reviewed": "2026-09-10", "derived": true }, { "fips": "45001", "county": "Abbeville County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "South Carolina's state sales tax is 6 percent and Abbeville County adds 1 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax, for a combined 7 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 7 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45003", "county": "Aiken County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Aiken County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Capital Projects Tax and a 1 percent Education Capital Improvement Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent and from every local tax imposed in this county, so qualifying groceries are untaxed.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45005", "county": "Allendale County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Allendale County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Capital Projects Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45007", "county": "Anderson County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "South Carolina's state sales tax is 6 percent and Anderson County adds 1 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Education Capital Improvement Tax, for a combined 7 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 7 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent and from every local tax imposed in this county, so qualifying groceries are untaxed.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45009", "county": "Bamberg County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Bamberg County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Capital Projects Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45011", "county": "Barnwell County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Barnwell County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Capital Projects Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45013", "county": "Beaufort County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "South Carolina's state sales tax is 6 percent and Beaufort County imposes no local sales tax of any kind, so 6 percent is the whole rate at every address in the county. South Carolina cities and towns cannot levy a general sales tax except for a 1 percent Tourism Development Fee, open only to a municipality in a county whose state accommodations tax revenue reaches 14 million dollars in a fiscal year, and no municipality in the county imposes one, so the 6 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, and there is no local tax to apply to it, so qualifying groceries are untaxed.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45015", "county": "Berkeley County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.03, "combinedMin": 0.09, "combinedMax": 0.09, "note": "South Carolina's state sales tax is 6 percent and Berkeley County adds 3 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax, a 1 percent Transportation Tax and a 1 percent Education Capital Improvement Tax, for a combined 9 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 9 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Transportation and Local Option taxes still apply to it, so qualifying groceries are taxed at 2 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45017", "county": "Calhoun County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Calhoun County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Capital Projects Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45019", "county": "Charleston County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.03, "combinedMin": 0.09, "combinedMax": 0.09, "note": "South Carolina's state sales tax is 6 percent and Charleston County adds 3 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax, two Transportation Taxes of 0.5 percent each and a 1 percent Education Capital Improvement Tax, for a combined 9 percent. South Carolina cities and towns cannot levy a general sales tax except for a 1 percent Tourism Development Fee, open only to a municipality in a county whose state accommodations tax revenue reaches 14 million dollars in a fiscal year, and no municipality in the county imposes one, so the 9 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Transportation and Local Option taxes still apply to it, so qualifying groceries are taxed at 2 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45021", "county": "Cherokee County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Cherokee County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Education Capital Improvement Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45023", "county": "Chester County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Chester County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Capital Projects Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45025", "county": "Chesterfield County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Chesterfield County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Education Capital Improvement Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45027", "county": "Clarendon County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "South Carolina's state sales tax is 6 percent and Clarendon County adds 1 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax, for a combined 7 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 7 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45029", "county": "Colleton County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Colleton County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Capital Projects Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax except for a 1 percent Tourism Development Fee, open only to a municipality in a county whose state accommodations tax revenue reaches 14 million dollars in a fiscal year, and no municipality in the county imposes one, so the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45031", "county": "Darlington County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Darlington County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Education Capital Improvement Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45033", "county": "Dillon County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Dillon County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent School District Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45035", "county": "Dorchester County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "South Carolina's state sales tax is 6 percent and Dorchester County adds 1 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Transportation Tax, for a combined 7 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 7 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Transportation tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45037", "county": "Edgefield County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Edgefield County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Capital Projects Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45039", "county": "Fairfield County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "South Carolina's state sales tax is 6 percent and Fairfield County adds 1 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax, for a combined 7 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 7 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45041", "county": "Florence County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Florence County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Capital Projects Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45043", "county": "Georgetown County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "South Carolina's state sales tax is 6 percent and Georgetown County adds 1 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Capital Projects Tax, for a combined 7 percent. South Carolina cities and towns cannot levy a general sales tax except for a 1 percent Tourism Development Fee, open only to a municipality in a county whose state accommodations tax revenue reaches 14 million dollars in a fiscal year, and no municipality in the county imposes one, so the 7 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent and from every local tax imposed in this county, so qualifying groceries are untaxed.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45045", "county": "Greenville County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "South Carolina's state sales tax is 6 percent and Greenville County imposes no local sales tax of any kind, so 6 percent is the whole rate at every address in the county. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 6 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, and there is no local tax to apply to it, so qualifying groceries are untaxed.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45047", "county": "Greenwood County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "South Carolina's state sales tax is 6 percent and Greenwood County adds 1 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Capital Projects Tax, for a combined 7 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 7 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent and from every local tax imposed in this county, so qualifying groceries are untaxed.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45049", "county": "Hampton County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "South Carolina's state sales tax is 6 percent and Hampton County adds 1 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax, for a combined 7 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 7 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45051", "county": "Horry County", "state": "South Carolina", "abbr": "SC", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.09, "note": "South Carolina's state sales tax is 6 percent and Horry County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Transportation Tax and a 1 percent Education Capital Improvement Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax except for a 1 percent Tourism Development Fee, which only a municipality in a county whose state accommodations tax revenue reaches 14 million dollars in a fiscal year may impose, and Myrtle Beach is the only municipality in the state that imposes one, which puts Myrtle Beach at 9 percent against 8 percent everywhere else in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent and from every local tax imposed in this county, so qualifying groceries are untaxed.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45053", "county": "Jasper County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.03, "combinedMin": 0.09, "combinedMax": 0.09, "note": "South Carolina's state sales tax is 6 percent and Jasper County adds 3 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax, a 1 percent Transportation Tax and a 1 percent Education Capital Improvement Tax, for a combined 9 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 9 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45055", "county": "Kershaw County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Kershaw County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Education Capital Improvement Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45057", "county": "Lancaster County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Lancaster County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Capital Projects Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45059", "county": "Laurens County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Laurens County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Capital Projects Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45061", "county": "Lee County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Lee County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Capital Projects Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45063", "county": "Lexington County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "South Carolina's state sales tax is 6 percent and Lexington County adds 1 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent School District Tax, for a combined 7 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 7 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent and from every local tax imposed in this county, so qualifying groceries are untaxed.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45067", "county": "Marion County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Marion County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Capital Projects Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45069", "county": "Marlboro County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Marlboro County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent School District Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45065", "county": "McCormick County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and McCormick County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Capital Projects Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45071", "county": "Newberry County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "South Carolina's state sales tax is 6 percent and Newberry County adds 1 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Capital Projects Tax, for a combined 7 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 7 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent and from every local tax imposed in this county, so qualifying groceries are untaxed.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45073", "county": "Oconee County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "South Carolina's state sales tax is 6 percent and Oconee County imposes no local sales tax of any kind, so 6 percent is the whole rate at every address in the county. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 6 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, and there is no local tax to apply to it, so qualifying groceries are untaxed.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45075", "county": "Orangeburg County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "South Carolina's state sales tax is 6 percent and Orangeburg County adds 1 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Capital Projects Tax, for a combined 7 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 7 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent and from every local tax imposed in this county, so qualifying groceries are untaxed.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45077", "county": "Pickens County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "South Carolina's state sales tax is 6 percent and Pickens County adds 1 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax, for a combined 7 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 7 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45079", "county": "Richland County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Richland County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Transportation Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Transportation and Local Option taxes still apply to it, so qualifying groceries are taxed at 2 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45081", "county": "Saluda County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Saluda County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Capital Projects Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45083", "county": "Spartanburg County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "South Carolina's state sales tax is 6 percent and Spartanburg County adds 1 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Capital Projects Tax, for a combined 7 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 7 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent and from every local tax imposed in this county, so qualifying groceries are untaxed.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45085", "county": "Sumter County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Sumter County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Capital Projects Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45087", "county": "Union County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "South Carolina's state sales tax is 6 percent and Union County adds 1 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax, for a combined 7 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 7 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45089", "county": "Williamsburg County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.02, "combinedMin": 0.08, "combinedMax": 0.08, "note": "South Carolina's state sales tax is 6 percent and Williamsburg County adds 2 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Local Option Sales and Use Tax and a 1 percent Capital Projects Tax, for a combined 8 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 8 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent, but the county's Local Option tax still applies to it, so qualifying groceries are taxed at 1 percent.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "45091", "county": "York County", "state": "South Carolina", "abbr": "SC", "levyLevel": "county", "stateRate": 0.06, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "South Carolina's state sales tax is 6 percent and York County adds 1 percent in county-wide local sales taxes approved by referendum of the county's voters, made up of a 1 percent Capital Projects Tax, for a combined 7 percent. South Carolina cities and towns cannot levy a general sales tax of their own, so the county is the only jurisdiction below the state that levies here and the 7 percent rate applies at every address in the county. Unprepared food that can be bought with USDA food coupons is exempt from the state 6 percent and from every local tax imposed in this county, so qualifying groceries are untaxed. Sales delivered on the Catawba Indian Reservation in this county carry a 7 percent Catawba tribal sales tax instead of the state and local taxes, which is the same total rate.", "lookupUrl": "https://dor.sc.gov/sales-use-tax-index/local-sales-taxes", "source": "South Carolina Department of Revenue, Form ST-500, South Carolina Local Tax Designation by County, effective May 1, 2026 (Rev. 3/9/2026), https://dor.sc.gov/sites/dor/files/forms/ST500.pdf, cross checked against Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26), https://dor.sc.gov/sites/dor/files/forms/ST575.pdf, and SC Information Letter #26-5, Local Sales and Use Tax Charts, effective March 1, 2026", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "46003", "county": "Aurora County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Aurora County charge a municipal sales tax, the highest being 2 percent in Plankinton and 2 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46005", "county": "Beadle County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 7 municipalities in Beadle County charge a municipal sales tax, the highest being 2 percent in Cavour and 3 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46007", "county": "Bennett County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 1 municipality in Bennett County charges a municipal sales tax, the highest being 2 percent in Martin, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46009", "county": "Bon Homme County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 5 municipalities in Bon Homme County charge a municipal sales tax, the highest being 2 percent in Avon and 4 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46011", "county": "Brookings County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 7 municipalities in Brookings County charge a municipal sales tax, the highest being 2 percent in Arlington and 6 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46013", "county": "Brown County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 8 municipalities in Brown County charge a municipal sales tax, the highest being 2 percent in Aberdeen and 6 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46015", "county": "Brule County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 4 municipalities in Brule County charge a municipal sales tax, the highest being 2 percent in Chamberlain and 3 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46017", "county": "Buffalo County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.042, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. No municipality in Buffalo County levies a municipal sales tax, so the rate is 4.2 percent at every address in the county. Part of Buffalo County lies inside the Crow Creek Sioux Tribe reservation, which the department treats as a Special Jurisdiction under a comprehensive tax collection agreement. Sales there carry the same 4.2 percent rate, reported under the jurisdiction's own code and shared between the state and the tribe, and any municipal tax listed for a town inside it still applies, so the rate a buyer pays does not change. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46019", "county": "Butte County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Butte County charge a municipal sales tax, the highest being 2 percent in Belle Fourche and 2 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46021", "county": "Campbell County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Campbell County charge a municipal sales tax, the highest being 2 percent in Herreid and 2 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46023", "county": "Charles Mix County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 6 municipalities in Charles Mix County charge a municipal sales tax, the highest being 2 percent in Dante and 5 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46025", "county": "Clark County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Clark County charge a municipal sales tax, the highest being 2 percent in Bradley and 2 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46027", "county": "Clay County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Clay County charge a municipal sales tax, the highest being 2 percent in Irene and 2 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46029", "county": "Codington County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 6 municipalities in Codington County charge a municipal sales tax, the highest being 2 percent in Florence and 4 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46031", "county": "Corson County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Corson County charge a municipal sales tax, the highest being 2 percent in McIntosh and 1 other city, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. Most of Corson County lies inside the Standing Rock Sioux Tribe reservation, which the department treats as a Special Jurisdiction under a comprehensive tax collection agreement. Sales there carry the same 4.2 percent rate, reported under the jurisdiction's own code and shared between the state and the tribe, and any municipal tax listed for a town inside it still applies, so the rate a buyer pays does not change. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46033", "county": "Custer County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Custer County charge a municipal sales tax, the highest being 2 percent in Custer and 2 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46035", "county": "Davison County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Davison County charge a municipal sales tax, the highest being 2 percent in Ethan and 2 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46037", "county": "Day County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.072, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 7 municipalities in Day County charge a municipal sales tax, the highest being 3 percent in Roslyn, so the combined rate runs from 4.2 percent in the unincorporated county to 7.2 percent at the top. Roslyn's 3 percent is the only municipal general rate in South Dakota above the ordinary 2 percent ceiling. The department has published it at 3 percent since July 1, 2018 and it applies in that town alone, so the 7.2 percent ceiling should not be read as a countywide figure. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46039", "county": "Deuel County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 5 municipalities in Deuel County charge a municipal sales tax, the highest being 2 percent in Astoria and 4 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46041", "county": "Dewey County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Dewey County charge a municipal sales tax, the highest being 2 percent in Eagle Butte and 2 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. Most of Dewey County lies inside the Cheyenne River Sioux Tribe reservation, which the department treats as a Special Jurisdiction under a comprehensive tax collection agreement. Sales there carry the same 4.2 percent rate, reported under the jurisdiction's own code and shared between the state and the tribe, and any municipal tax listed for a town inside it still applies, so the rate a buyer pays does not change. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46043", "county": "Douglas County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Douglas County charge a municipal sales tax, the highest being 2 percent in Armour and 2 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46045", "county": "Edmunds County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 4 municipalities in Edmunds County charge a municipal sales tax, the highest being 2 percent in Bowdle and 3 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46047", "county": "Fall River County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Fall River County charge a municipal sales tax, the highest being 2 percent in Edgemont and 2 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46049", "county": "Faulk County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 4 municipalities in Faulk County charge a municipal sales tax, the highest being 2 percent in Cresbard and 2 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46051", "county": "Grant County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 4 municipalities in Grant County charge a municipal sales tax, the highest being 2 percent in Big Stone City and 1 other city, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46053", "county": "Gregory County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 5 municipalities in Gregory County charge a municipal sales tax, the highest being 2 percent in Bonesteel and 4 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46055", "county": "Haakon County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 2 municipalities in Haakon County charge a municipal sales tax, the highest being 2 percent in Midland and 1 other city, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46057", "county": "Hamlin County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 6 municipalities in Hamlin County charge a municipal sales tax, the highest being 2 percent in Bryant and 4 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46059", "county": "Hand County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Hand County charge a municipal sales tax, the highest being 2 percent in Miller and 2 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46061", "county": "Hanson County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 2 municipalities in Hanson County charge a municipal sales tax, the highest being 2 percent in Alexandria and 1 other city, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46063", "county": "Harding County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 2 municipalities in Harding County charge a municipal sales tax, the highest being 2 percent in Buffalo, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46065", "county": "Hughes County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Hughes County charge a municipal sales tax, the highest being 2 percent in Harrold and 1 other city, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. Part of Hughes County lies inside the Crow Creek Sioux Tribe reservation, which the department treats as a Special Jurisdiction under a comprehensive tax collection agreement. Sales there carry the same 4.2 percent rate, reported under the jurisdiction's own code and shared between the state and the tribe, and any municipal tax listed for a town inside it still applies, so the rate a buyer pays does not change. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46067", "county": "Hutchinson County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 6 municipalities in Hutchinson County charge a municipal sales tax, the highest being 2 percent in Dimock and 4 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46069", "county": "Hyde County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 1 municipality in Hyde County charges a municipal sales tax, the highest being 2 percent in Highmore, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. Part of Hyde County lies inside the Crow Creek Sioux Tribe reservation, which the department treats as a Special Jurisdiction under a comprehensive tax collection agreement. Sales there carry the same 4.2 percent rate, reported under the jurisdiction's own code and shared between the state and the tribe, and any municipal tax listed for a town inside it still applies, so the rate a buyer pays does not change. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46073", "county": "Jerauld County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Jerauld County charge a municipal sales tax, the highest being 2 percent in Lane and 1 other city, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46075", "county": "Jones County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 1 municipality in Jones County charges a municipal sales tax, the highest being 2 percent in Murdo, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46077", "county": "Kingsbury County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 6 municipalities in Kingsbury County charge a municipal sales tax, the highest being 2 percent in Arlington and 4 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46079", "county": "Lake County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Lake County charge a municipal sales tax, the highest being 2 percent in Madison and 2 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46081", "county": "Lawrence County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 6 municipalities in Lawrence County charge a municipal sales tax, the highest being 2 percent in Central City and 5 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46083", "county": "Lincoln County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 9 municipalities in Lincoln County charge a municipal sales tax, the highest being 2 percent in Beresford and 8 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46085", "county": "Lyman County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 4 municipalities in Lyman County charge a municipal sales tax, the highest being 2 percent in Kennebec and 3 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46091", "county": "Marshall County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 5 municipalities in Marshall County charge a municipal sales tax, the highest being 2 percent in Britton and 3 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46087", "county": "McCook County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 6 municipalities in McCook County charge a municipal sales tax, the highest being 2 percent in Bridgewater and 5 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46089", "county": "McPherson County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 2 municipalities in McPherson County charge a municipal sales tax, the highest being 2 percent in Eureka and 1 other city, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46093", "county": "Meade County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 5 municipalities in Meade County charge a municipal sales tax, the highest being 2 percent in Box Elder and 4 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46095", "county": "Mellette County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 2 municipalities in Mellette County charge a municipal sales tax, the highest being 2 percent in White River and 1 other city, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46097", "county": "Miner County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Miner County charge a municipal sales tax, the highest being 2 percent in Carthage and 1 other city, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46099", "county": "Minnehaha County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 11 municipalities in Minnehaha County charge a municipal sales tax, the highest being 2 percent in Baltic and 9 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46101", "county": "Moody County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 5 municipalities in Moody County charge a municipal sales tax, the highest being 2 percent in Colman and 4 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46102", "county": "Oglala Lakota County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.042, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. No municipality in Oglala Lakota County levies a municipal sales tax, so the rate is 4.2 percent at every address in the county. Most of Oglala Lakota County lies inside the Oglala Sioux Tribe reservation, which the department treats as a Special Jurisdiction under a comprehensive tax collection agreement. Sales there carry the same 4.2 percent rate, reported under the jurisdiction's own code and shared between the state and the tribe, and any municipal tax listed for a town inside it still applies, so the rate a buyer pays does not change. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46103", "county": "Pennington County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 8 municipalities in Pennington County charge a municipal sales tax, the highest being 2 percent in Box Elder and 5 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46105", "county": "Perkins County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 2 municipalities in Perkins County charge a municipal sales tax, the highest being 2 percent in Bison and 1 other city, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46107", "county": "Potter County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 2 municipalities in Potter County charge a municipal sales tax, the highest being 2 percent in Gettysburg and 1 other city, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46109", "county": "Roberts County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 7 municipalities in Roberts County charge a municipal sales tax, the highest being 2 percent in Corona and 6 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46111", "county": "Sanborn County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Sanborn County charge a municipal sales tax, the highest being 2 percent in Artesian and 2 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46115", "county": "Spink County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 7 municipalities in Spink County charge a municipal sales tax, the highest being 2 percent in Ashton and 5 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46117", "county": "Stanley County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 1 municipality in Stanley County charges a municipal sales tax, the highest being 2 percent in Fort Pierre, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46119", "county": "Sully County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 1 municipality in Sully County charges a municipal sales tax, the highest being 2 percent in Onida, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46121", "county": "Todd County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 1 municipality in Todd County charges a municipal sales tax, the highest being 2 percent in Mission, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. Most of Todd County lies inside the Rosebud Sioux Tribe reservation, which the department treats as a Special Jurisdiction under a comprehensive tax collection agreement. Sales there carry the same 4.2 percent rate, reported under the jurisdiction's own code and shared between the state and the tribe, and any municipal tax listed for a town inside it still applies, so the rate a buyer pays does not change. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46123", "county": "Tripp County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 3 municipalities in Tripp County charge a municipal sales tax, the highest being 2 percent in Colome and 2 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46125", "county": "Turner County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 9 municipalities in Turner County charge a municipal sales tax, the highest being 2 percent in Centerville and 8 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46127", "county": "Union County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 5 municipalities in Union County charge a municipal sales tax, the highest being 2 percent in Alcester and 4 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46129", "county": "Walworth County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 5 municipalities in Walworth County charge a municipal sales tax, the highest being 2 percent in Akaska and 4 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46135", "county": "Yankton County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 6 municipalities in Yankton County charge a municipal sales tax, the highest being 2 percent in Gayville and 4 other cities, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "46137", "county": "Ziebach County", "state": "South Dakota", "abbr": "SD", "levyLevel": "local", "stateRate": 0.042, "countyRate": 0, "combinedMin": 0.042, "combinedMax": 0.062, "note": "South Dakota's state sales tax is 4.2 percent and South Dakota counties have no authority to levy a general sales tax at all, so this county's own rate is a confirmed zero. Only incorporated municipalities may add one, capped at 2 percent by SDCL 10-52-2, and a city may start or change its rate only on January 1 or July 1. 2 municipalities in Ziebach County charge a municipal sales tax, the highest being 2 percent in Eagle Butte, so the combined rate runs from 4.2 percent in the unincorporated county to 6.2 percent at the top. The 6.2 percent ceiling comes from Eagle Butte, which the department lists under Dewey County but whose corporate limits cross the line so that roughly a seventh of the town sits in Ziebach County. Away from that town the highest rate in the county is Dupree's 1 percent, giving 5.2 percent, so print the ceiling only with this explanation. Most of Ziebach County lies inside the Cheyenne River Sioux Tribe reservation, which the department treats as a Special Jurisdiction under a comprehensive tax collection agreement. Sales there carry the same 4.2 percent rate, reported under the jurisdiction's own code and shared between the state and the tribe, and any municipal tax listed for a town inside it still applies, so the rate a buyer pays does not change. A separate municipal gross receipts tax of up to 1 percent applies to lodging, prepared food, alcohol and admissions in many South Dakota cities. It is a different tax and is not included in these figures.", "lookupUrl": "https://dor.sd.gov/businesses/taxes/sales-use-tax/", "source": "South Dakota Department of Revenue, Municipal / Special Jurisdiction Tax Rate Chart effective July 1 to December 31, 2026 (https://dor.sd.gov/media/5jibzt1z/municipal-sj-tax-rate-chart-2026-07.pdf) and Municipal Tax Guide, July 2026 (https://dor.sd.gov/media/54mb5a2w/2026-07_municipal-tax-guide.pdf); state rate from the department's Current and Historical Tax Rates, updated July 2026 (https://dor.sd.gov/media/srvdd2ss/sddor_taxrates-current-historical-updated-july-2026.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "no county authority" }, { "fips": "47001", "county": "Anderson County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Anderson County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47003", "county": "Bedford County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Bedford County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47005", "county": "Benton County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Benton County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47007", "county": "Bledsoe County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0925, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Bledsoe County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.25 percent today, so 9.25 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47009", "county": "Blount County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Blount County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47011", "county": "Bradley County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Bradley County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47013", "county": "Campbell County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Campbell County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, so the combined rate here runs from 9.25 percent in the unincorporated county up to 9.75 percent in Rocky Top. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47015", "county": "Cannon County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Cannon County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47017", "county": "Carroll County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Carroll County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47019", "county": "Carter County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Carter County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47021", "county": "Cheatham County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Cheatham County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, so the combined rate here runs from 9.25 percent in the unincorporated county up to 9.75 percent in Ashland City, Kingston Springs and Pegram. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47023", "county": "Chester County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Chester County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47025", "county": "Claiborne County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0925, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Claiborne County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.25 percent today, so 9.25 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47027", "county": "Clay County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Clay County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47029", "county": "Cocke County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Cocke County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47031", "county": "Coffee County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Coffee County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47033", "county": "Crockett County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Crockett County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47035", "county": "Cumberland County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Cumberland County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47037", "county": "Davidson County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Davidson County levies the local option sales and use tax at 2.25 percent, plus a 0.5 percent local option transit surcharge that took effect February 1, 2025 and applies countywide, for an effective local rate of 2.75 percent and a combined rate of 9.75 percent. Nashville and the satellite cities of Belle Meade, Berry Hill, Forest Hills, Oak Hill, Goodlettsville and Ridgetop all sit at the same 2.75 percent, which is the statewide local cap, so no address in the county is higher or lower. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47039", "county": "Decatur County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.025, "combinedMin": 0.095, "combinedMax": 0.095, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Decatur County levies the local option sales and use tax at 2.5 percent, so the rate in the unincorporated county is 9.5 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.5 percent today, so 9.5 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47041", "county": "DeKalb County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and DeKalb County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47043", "county": "Dickson County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Dickson County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47045", "county": "Dyer County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Dyer County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47047", "county": "Fayette County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Fayette County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, so the combined rate here runs from 9.25 percent in the unincorporated county up to 9.75 percent in Piperton, Oakland, Rossville and Somerville. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47049", "county": "Fentress County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.025, "combinedMin": 0.095, "combinedMax": 0.095, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Fentress County levies the local option sales and use tax at 2.5 percent, so the rate in the unincorporated county is 9.5 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.5 percent today, so 9.5 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47051", "county": "Franklin County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0925, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Franklin County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.25 percent today, so 9.25 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47053", "county": "Gibson County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Gibson County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47055", "county": "Giles County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Giles County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47057", "county": "Grainger County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Grainger County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47059", "county": "Greene County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Greene County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47061", "county": "Grundy County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0925, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Grundy County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.25 percent today, so 9.25 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47063", "county": "Hamblen County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Hamblen County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $300 of the price of a single article of tangible personal property in Hamblen County, and to the first $1,600 inside the city of Morristown, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47065", "county": "Hamilton County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0925, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Hamilton County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.25 percent today, so 9.25 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47067", "county": "Hancock County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.02, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Hancock County levies the local option sales and use tax at 2 percent, so the rate in the unincorporated county is 9 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2 percent today, so 9 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $375 of the price of a single article of tangible personal property in Hancock County, one of only two counties below the usual $1,600 limit, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47069", "county": "Hardeman County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Hardeman County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47071", "county": "Hardin County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Hardin County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47073", "county": "Hawkins County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Hawkins County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47075", "county": "Haywood County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Haywood County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47077", "county": "Henderson County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Henderson County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47079", "county": "Henry County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Henry County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47081", "county": "Hickman County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Hickman County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47083", "county": "Houston County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Houston County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47085", "county": "Humphreys County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Humphreys County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47087", "county": "Jackson County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Jackson County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47089", "county": "Jefferson County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Jefferson County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47091", "county": "Johnson County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.02, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Johnson County levies the local option sales and use tax at 2 percent, so the rate in the unincorporated county is 9 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2 percent today, so 9 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47093", "county": "Knox County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0925, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Knox County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.25 percent today, so 9.25 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47095", "county": "Lake County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Lake County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47097", "county": "Lauderdale County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Lauderdale County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47099", "county": "Lawrence County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Lawrence County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47101", "county": "Lewis County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Lewis County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47103", "county": "Lincoln County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.025, "combinedMin": 0.095, "combinedMax": 0.095, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Lincoln County levies the local option sales and use tax at 2.5 percent, so the rate in the unincorporated county is 9.5 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.5 percent today, so 9.5 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47105", "county": "Loudon County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.02, "combinedMin": 0.09, "combinedMax": 0.095, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Loudon County levies the local option sales and use tax at 2 percent, so the rate in the unincorporated county is 9 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, so the combined rate here runs from 9 percent in the unincorporated county up to 9.5 percent in Loudon. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47111", "county": "Macon County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Macon County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47113", "county": "Madison County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Madison County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47115", "county": "Marion County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Marion County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47117", "county": "Marshall County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0925, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Marshall County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.25 percent today, so 9.25 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47119", "county": "Maury County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Maury County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47107", "county": "McMinn County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and McMinn County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47109", "county": "McNairy County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and McNairy County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, so the combined rate here runs from 9.25 percent in the unincorporated county up to 9.75 percent in Adamsville. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47121", "county": "Meigs County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.02, "combinedMin": 0.09, "combinedMax": 0.09, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Meigs County levies the local option sales and use tax at 2 percent, so the rate in the unincorporated county is 9 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2 percent today, so 9 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47123", "county": "Monroe County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Monroe County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, so the combined rate here runs from 9.25 percent in the unincorporated county up to 9.75 percent in Sweetwater. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47125", "county": "Montgomery County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.025, "combinedMin": 0.095, "combinedMax": 0.095, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Montgomery County levies the local option sales and use tax at 2.5 percent, so the rate in the unincorporated county is 9.5 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.5 percent today, so 9.5 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47127", "county": "Moore County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.025, "combinedMin": 0.095, "combinedMax": 0.095, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Moore County levies the local option sales and use tax at 2.5 percent, so the rate in the unincorporated county is 9.5 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.5 percent today, so 9.5 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47129", "county": "Morgan County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.02, "combinedMin": 0.09, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Morgan County levies the local option sales and use tax at 2 percent, so the rate in the unincorporated county is 9 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, so the combined rate here runs from 9 percent in the unincorporated county up to 9.75 percent in Wartburg, Sunbright and Oliver Springs. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47131", "county": "Obion County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Obion County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47133", "county": "Overton County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.025, "combinedMin": 0.095, "combinedMax": 0.095, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Overton County levies the local option sales and use tax at 2.5 percent, so the rate in the unincorporated county is 9.5 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.5 percent today, so 9.5 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47135", "county": "Perry County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.025, "combinedMin": 0.095, "combinedMax": 0.095, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Perry County levies the local option sales and use tax at 2.5 percent, so the rate in the unincorporated county is 9.5 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.5 percent today, so 9.5 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47137", "county": "Pickett County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Pickett County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47139", "county": "Polk County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Polk County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47141", "county": "Putnam County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Putnam County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47143", "county": "Rhea County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Rhea County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47145", "county": "Roane County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.025, "combinedMin": 0.095, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Roane County levies the local option sales and use tax at 2.5 percent, so the rate in the unincorporated county is 9.5 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, so the combined rate here runs from 9.5 percent in the unincorporated county up to 9.75 percent in Oak Ridge and Oliver Springs. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47147", "county": "Robertson County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Robertson County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47149", "county": "Rutherford County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Rutherford County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47151", "county": "Scott County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0925, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Scott County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.25 percent today, so 9.25 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47153", "county": "Sequatchie County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Sequatchie County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, so the combined rate here runs from 9.25 percent in the unincorporated county up to 9.75 percent in Dunlap. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47155", "county": "Sevier County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Sevier County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47157", "county": "Shelby County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Shelby County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, so the combined rate here runs from 9.25 percent in the unincorporated county up to 9.75 percent in Arlington, Bartlett, Collierville, Germantown, Lakeland, Millington and Memphis. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47159", "county": "Smith County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.02, "combinedMin": 0.09, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Smith County levies the local option sales and use tax at 2 percent, so the rate in the unincorporated county is 9 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, so the combined rate here runs from 9 percent in the unincorporated county up to 9.75 percent in Carthage and Gordonsville. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47161", "county": "Stewart County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Stewart County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, so the combined rate here runs from 9.25 percent in the unincorporated county up to 9.75 percent in Dover. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47163", "county": "Sullivan County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.095, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Sullivan County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, so the combined rate here runs from 9.25 percent in the unincorporated county up to 9.5 percent in Kingsport. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47165", "county": "Sumner County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Sumner County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, so the combined rate here runs from 9.25 percent in the unincorporated county up to 9.75 percent in Hendersonville, Gallatin, Portland and White House. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47167", "county": "Tipton County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Tipton County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, so the combined rate here runs from 9.25 percent in the unincorporated county up to 9.75 percent in Covington, Atoka and Munford. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47169", "county": "Trousdale County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0925, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Trousdale County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.25 percent today, so 9.25 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47171", "county": "Unicoi County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Unicoi County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47173", "county": "Union County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0925, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Union County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.25 percent today, so 9.25 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47175", "county": "Van Buren County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Van Buren County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47177", "county": "Warren County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Warren County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47179", "county": "Washington County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.025, "combinedMin": 0.095, "combinedMax": 0.095, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Washington County levies the local option sales and use tax at 2.5 percent, so the rate in the unincorporated county is 9.5 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.5 percent today, so 9.5 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47181", "county": "Wayne County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Wayne County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47183", "county": "Weakley County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Weakley County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47185", "county": "White County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0225, "combinedMin": 0.0925, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and White County levies the local option sales and use tax at 2.25 percent, so the rate in the unincorporated county is 9.25 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, so the combined rate here runs from 9.25 percent in the unincorporated county up to 9.75 percent in Sparta. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47187", "county": "Williamson County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Williamson County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "47189", "county": "Wilson County", "state": "Tennessee", "abbr": "TN", "levyLevel": "local", "stateRate": 0.07, "countyRate": 0.0275, "combinedMin": 0.0975, "combinedMax": 0.0975, "note": "Tennessee taxes general merchandise at a state rate of 7 percent and Wilson County levies the local option sales and use tax at 2.75 percent, so the rate in the unincorporated county is 9.75 percent. Any incorporated city may levy the same tax by ordinance up to the statewide local cap of 2.75 percent, and a city rate replaces the county rate inside the city limits instead of stacking on it, but every other jurisdiction the Department lists inside the county is at 2.75 percent today, so 9.75 percent applies at every address. Food and food ingredients are taxed at a reduced state rate of 4 percent instead of 7 percent, with the same local rate on top, so the figures here are the general merchandise rate. The local part of the tax applies only to the first $1,600 of the price of a single article of tangible personal property, and a separate state single article tax of 2.75 percent applies to the part of the price between $1,600 and $3,200.", "lookupUrl": "https://tnmap.tn.gov/sst/sst.html", "source": "Tennessee Department of Revenue, Local Sales Tax Rates report (jurisdiction rate table behind the Local Sales Tax Rates Map, https://www.tn.gov/revenue/taxes/sales-and-use-tax/local-sales-tax/local-sales-tax-rates-map.html), cross-checked against the Department's Streamlined Sales Tax rate file TNR2026Q3JUN11.xlsx for 2026 Q3 (https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/streamlined/TNR2026Q3JUN11.xlsx), with the 7 percent state rate, the 2.75 percent local cap and the single article rules from the Department's Sales and Use Tax Manual, August 2026 (https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/august-2026/sales-use-tax-manual.pdf)", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48001", "county": "Anderson County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Anderson County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48003", "county": "Andrews County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Andrews County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48005", "county": "Angelina County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Angelina County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48007", "county": "Aransas County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Aransas County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. A countywide special purpose district applies as well (Aransas County Health Services), which lifts the floor across the county. The low end of 7.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48009", "county": "Archer County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Archer County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48011", "county": "Armstrong County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Armstrong County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48013", "county": "Atascosa County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Atascosa County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48015", "county": "Austin County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Austin County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48017", "county": "Bailey County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Bailey County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48019", "county": "Bandera County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Bandera County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48021", "county": "Bastrop County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Bastrop County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48023", "county": "Baylor County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Baylor County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. A countywide special purpose district applies as well (Baylor County Hospital District), which lifts the floor across the county. The low end of 7.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48025", "county": "Bee County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Bee County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48027", "county": "Bell County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Bell County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48029", "county": "Bexar County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Bexar County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48031", "county": "Blanco County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Blanco County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48033", "county": "Borden County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0725, "combinedMax": 0.0725, "note": "Borden County levies its own sales tax of 1 percent on top of the 6.25 percent state rate, and that part applies countywide. No city, transit authority or partial special purpose district adds anything further, so the same total holds throughout. The Comptroller lists 7.25 percent for every location in the county, so unusually for Texas one figure does cover the whole county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48035", "county": "Bosque County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Bosque County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48037", "county": "Bowie County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Bowie County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48039", "county": "Brazoria County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Brazoria County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48041", "county": "Brazos County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Brazos County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48043", "county": "Brewster County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Brewster County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48045", "county": "Briscoe County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Briscoe County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48047", "county": "Brooks County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Brooks County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. A countywide special purpose district applies as well (Brooks County Health Services), which lifts the floor across the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48049", "county": "Brown County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Brown County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48051", "county": "Burleson County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Burleson County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48053", "county": "Burnet County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Burnet County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48055", "county": "Caldwell County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Caldwell County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48057", "county": "Calhoun County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Calhoun County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48059", "county": "Callahan County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Callahan County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48061", "county": "Cameron County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Cameron County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48063", "county": "Camp County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Camp County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48065", "county": "Carson County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Carson County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48067", "county": "Cass County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Cass County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48069", "county": "Castro County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Castro County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48071", "county": "Chambers County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Chambers County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. A countywide special purpose district applies as well (Chambers County Health Services), which lifts the floor across the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48073", "county": "Cherokee County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Cherokee County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48075", "county": "Childress County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Childress County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48077", "county": "Clay County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Clay County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48079", "county": "Cochran County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Cochran County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48081", "county": "Coke County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Coke County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48083", "county": "Coleman County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Coleman County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48085", "county": "Collin County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Collin County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48087", "county": "Collingsworth County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Collingsworth County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48089", "county": "Colorado County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Colorado County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48091", "county": "Comal County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Comal County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48093", "county": "Comanche County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Comanche County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48095", "county": "Concho County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Concho County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48097", "county": "Cooke County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Cooke County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48099", "county": "Coryell County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Coryell County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48101", "county": "Cottle County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Cottle County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48103", "county": "Crane County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Crane County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. A countywide special purpose district applies as well (Crane County Assistance District), which lifts the floor across the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48105", "county": "Crockett County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "The 6.25 percent state rate is the whole tax here. The Comptroller lists no city, transit authority or special purpose district sales tax anywhere in Crockett County, and the county levies none of its own, so nothing is added on top. Texas caps the combined local share at 2 percent, which is why no address in the state is above 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "48107", "county": "Crosby County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Crosby County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48109", "county": "Culberson County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.08, "note": "Culberson County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48111", "county": "Dallam County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Dallam County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48113", "county": "Dallas County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Dallas County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48115", "county": "Dawson County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Dawson County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48117", "county": "Deaf Smith County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Deaf Smith County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48119", "county": "Delta County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Delta County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. A countywide special purpose district applies as well (Delta County Emergency Services District), which lifts the floor across the county. The low end of 7.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48121", "county": "Denton County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Denton County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48123", "county": "DeWitt County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "DeWitt County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48125", "county": "Dickens County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Dickens County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48127", "county": "Dimmit County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Dimmit County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48129", "county": "Donley County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Donley County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. A countywide special purpose district applies as well (Donley County Assistance District No. 2), which lifts the floor across the county. The low end of 7.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48131", "county": "Duval County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Duval County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48133", "county": "Eastland County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Eastland County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48135", "county": "Ector County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.07, "combinedMax": 0.0825, "note": "Ector County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. A countywide special purpose district applies as well (Ector County Hospital District), which lifts the floor across the county. The low end of 7 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48137", "county": "Edwards County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.08, "note": "Edwards County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48141", "county": "El Paso County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "El Paso County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48139", "county": "Ellis County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Ellis County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48143", "county": "Erath County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Erath County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48145", "county": "Falls County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Falls County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48147", "county": "Fannin County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Fannin County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48149", "county": "Fayette County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Fayette County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48151", "county": "Fisher County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Fisher County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48153", "county": "Floyd County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.08, "note": "Floyd County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48155", "county": "Foard County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.08, "note": "Foard County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48157", "county": "Fort Bend County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Fort Bend County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48159", "county": "Franklin County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Franklin County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48161", "county": "Freestone County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Freestone County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48163", "county": "Frio County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Frio County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48165", "county": "Gaines County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Gaines County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48167", "county": "Galveston County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Galveston County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48169", "county": "Garza County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Garza County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48171", "county": "Gillespie County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Gillespie County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48173", "county": "Glasscock County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "The 6.25 percent state rate is the whole tax here. The Comptroller lists no city, transit authority or special purpose district sales tax anywhere in Glasscock County, and the county levies none of its own, so nothing is added on top. Texas caps the combined local share at 2 percent, which is why no address in the state is above 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "48175", "county": "Goliad County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Goliad County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48177", "county": "Gonzales County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Gonzales County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48179", "county": "Gray County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Gray County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48181", "county": "Grayson County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Grayson County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48183", "county": "Gregg County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Gregg County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48185", "county": "Grimes County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Grimes County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48187", "county": "Guadalupe County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Guadalupe County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48189", "county": "Hale County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Hale County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48191", "county": "Hall County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Hall County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48193", "county": "Hamilton County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Hamilton County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48195", "county": "Hansford County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Hansford County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48197", "county": "Hardeman County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Hardeman County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48199", "county": "Hardin County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Hardin County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48201", "county": "Harris County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Harris County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48203", "county": "Harrison County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Harrison County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48205", "county": "Hartley County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Hartley County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48207", "county": "Haskell County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Haskell County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48209", "county": "Hays County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Hays County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48211", "county": "Hemphill County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Hemphill County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48213", "county": "Henderson County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Henderson County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48215", "county": "Hidalgo County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Hidalgo County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48217", "county": "Hill County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Hill County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48219", "county": "Hockley County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Hockley County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48221", "county": "Hood County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Hood County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48223", "county": "Hopkins County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Hopkins County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48225", "county": "Houston County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Houston County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48227", "county": "Howard County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Howard County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48229", "county": "Hudspeth County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0725, "note": "Hudspeth County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 7.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48231", "county": "Hunt County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Hunt County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48233", "county": "Hutchinson County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Hutchinson County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48235", "county": "Irion County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0725, "note": "Irion County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 7.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48237", "county": "Jack County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Jack County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48239", "county": "Jackson County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Jackson County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48241", "county": "Jasper County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Jasper County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48243", "county": "Jeff Davis County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Jeff Davis County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. A countywide special purpose district applies as well (Jeff Davis County Health Services), which lifts the floor across the county. The low end of 7.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48245", "county": "Jefferson County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Jefferson County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48247", "county": "Jim Hogg County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.01, "combinedMin": 0.0825, "combinedMax": 0.0825, "note": "Jim Hogg County levies its own sales tax of 1 percent on top of the 6.25 percent state rate, and that part applies countywide. No city, transit authority or partial special purpose district adds anything further, so the same total holds throughout. A countywide special purpose district applies as well (Jim Hogg County Assistance District, Jim Hogg County Health Services), which lifts the floor across the county. The Comptroller lists 8.25 percent for every location in the county, so unusually for Texas one figure does cover the whole county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48249", "county": "Jim Wells County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Jim Wells County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48251", "county": "Johnson County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Johnson County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48253", "county": "Jones County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Jones County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48255", "county": "Karnes County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Karnes County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48257", "county": "Kaufman County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Kaufman County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48259", "county": "Kendall County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Kendall County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48263", "county": "Kent County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0725, "note": "Kent County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 7.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48265", "county": "Kerr County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Kerr County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48267", "county": "Kimble County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Kimble County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. A countywide special purpose district applies as well (Kimble County Emergency Services District), which lifts the floor across the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48271", "county": "Kinney County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Kinney County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. A countywide special purpose district applies as well (Kinney County Health Services), which lifts the floor across the county. The low end of 7.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48273", "county": "Kleberg County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Kleberg County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48275", "county": "Knox County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Knox County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48283", "county": "La Salle County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "La Salle County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48277", "county": "Lamar County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Lamar County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48279", "county": "Lamb County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Lamb County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48281", "county": "Lampasas County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Lampasas County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48285", "county": "Lavaca County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Lavaca County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48287", "county": "Lee County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Lee County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48289", "county": "Leon County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Leon County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48291", "county": "Liberty County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Liberty County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48293", "county": "Limestone County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Limestone County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48295", "county": "Lipscomb County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Lipscomb County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48297", "county": "Live Oak County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Live Oak County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48299", "county": "Llano County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Llano County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48303", "county": "Lubbock County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Lubbock County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48305", "county": "Lynn County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Lynn County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48313", "county": "Madison County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Madison County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48315", "county": "Marion County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Marion County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48317", "county": "Martin County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.08, "note": "Martin County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48319", "county": "Mason County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Mason County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. A countywide special purpose district applies as well (Mason County Health Services), which lifts the floor across the county. The low end of 7.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48321", "county": "Matagorda County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Matagorda County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48323", "county": "Maverick County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Maverick County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. A countywide special purpose district applies as well (Maverick County LFW and CDC District), which lifts the floor across the county. The low end of 7.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48307", "county": "McCulloch County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.07, "combinedMax": 0.0825, "note": "McCulloch County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. A countywide special purpose district applies as well (McCulloch County Hospital District), which lifts the floor across the county. The low end of 7 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48309", "county": "McLennan County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "McLennan County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48311", "county": "McMullen County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0625, "note": "The 6.25 percent state rate is the whole tax here. The Comptroller lists no city, transit authority or special purpose district sales tax anywhere in McMullen County, and the county levies none of its own, so nothing is added on top. Texas caps the combined local share at 2 percent, which is why no address in the state is above 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "S", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "48325", "county": "Medina County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Medina County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48327", "county": "Menard County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Menard County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48329", "county": "Midland County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.07, "combinedMax": 0.0825, "note": "Midland County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. A countywide special purpose district applies as well (Midland County Hospital District), which lifts the floor across the county. The low end of 7 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48331", "county": "Milam County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Milam County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48333", "county": "Mills County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Mills County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48335", "county": "Mitchell County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Mitchell County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48337", "county": "Montague County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Montague County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48339", "county": "Montgomery County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Montgomery County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48341", "county": "Moore County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Moore County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48343", "county": "Morris County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Morris County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48345", "county": "Motley County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Motley County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48347", "county": "Nacogdoches County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Nacogdoches County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. A countywide special purpose district applies as well (Nacogdoches County Hospital District), which lifts the floor across the county. The low end of 7.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48349", "county": "Navarro County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Navarro County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48351", "county": "Newton County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0825, "combinedMax": 0.0825, "note": "Newton County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from special purpose districts rather than the county. A countywide special purpose district applies as well (Newton County Emergency Services District No. 6), which lifts the floor across the county. The Comptroller lists 8.25 percent for every location in the county, so unusually for Texas one figure does cover the whole county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48353", "county": "Nolan County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Nolan County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48355", "county": "Nueces County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Nueces County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48357", "county": "Ochiltree County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Ochiltree County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48359", "county": "Oldham County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Oldham County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48361", "county": "Orange County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Orange County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48363", "county": "Palo Pinto County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Palo Pinto County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48365", "county": "Panola County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Panola County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48367", "county": "Parker County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Parker County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48369", "county": "Parmer County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Parmer County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48371", "county": "Pecos County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Pecos County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48373", "county": "Polk County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Polk County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48375", "county": "Potter County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Potter County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48377", "county": "Presidio County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Presidio County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48379", "county": "Rains County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Rains County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48381", "county": "Randall County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Randall County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48383", "county": "Reagan County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Reagan County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48387", "county": "Red River County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Red River County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48389", "county": "Reeves County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Reeves County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. A countywide special purpose district applies as well (Reeves County Hospital District), which lifts the floor across the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48391", "county": "Refugio County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Refugio County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48393", "county": "Roberts County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Roberts County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48395", "county": "Robertson County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Robertson County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48397", "county": "Rockwall County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Rockwall County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48399", "county": "Runnels County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Runnels County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48401", "county": "Rusk County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Rusk County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48403", "county": "Sabine County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Sabine County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48405", "county": "San Augustine County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "San Augustine County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48407", "county": "San Jacinto County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "San Jacinto County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48409", "county": "San Patricio County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "San Patricio County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48411", "county": "San Saba County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "San Saba County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48413", "county": "Schleicher County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Schleicher County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. A countywide special purpose district applies as well (Schleicher County Health Services), which lifts the floor across the county. The low end of 7.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48415", "county": "Scurry County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Scurry County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48417", "county": "Shackelford County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Shackelford County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48419", "county": "Shelby County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Shelby County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48421", "county": "Sherman County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0775, "note": "Sherman County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 7.75 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48423", "county": "Smith County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Smith County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48425", "county": "Somervell County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Somervell County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48427", "county": "Starr County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Starr County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48429", "county": "Stephens County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Stephens County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48431", "county": "Sterling County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Sterling County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48433", "county": "Stonewall County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Stonewall County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48435", "county": "Sutton County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Sutton County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48437", "county": "Swisher County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Swisher County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48439", "county": "Tarrant County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Tarrant County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48441", "county": "Taylor County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Taylor County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48443", "county": "Terrell County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.015, "combinedMin": 0.0775, "combinedMax": 0.0775, "note": "Terrell County levies its own sales tax of 1.5 percent on top of the 6.25 percent state rate, and that part applies countywide. No city, transit authority or partial special purpose district adds anything further, so the same total holds throughout. The Comptroller lists 7.75 percent for every location in the county, so unusually for Texas one figure does cover the whole county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48445", "county": "Terry County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Terry County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48447", "county": "Throckmorton County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Throckmorton County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48449", "county": "Titus County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Titus County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48451", "county": "Tom Green County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Tom Green County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48453", "county": "Travis County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Travis County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48455", "county": "Trinity County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Trinity County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48457", "county": "Tyler County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Tyler County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48459", "county": "Upshur County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Upshur County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48461", "county": "Upton County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Upton County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48463", "county": "Uvalde County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Uvalde County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. A countywide special purpose district applies as well (Uvalde County Health Services), which lifts the floor across the county. The low end of 7.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48465", "county": "Val Verde County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Val Verde County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48467", "county": "Van Zandt County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Van Zandt County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48469", "county": "Victoria County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Victoria County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48471", "county": "Walker County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Walker County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48473", "county": "Waller County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Waller County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48475", "county": "Ward County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Ward County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48477", "county": "Washington County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Washington County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48479", "county": "Webb County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Webb County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48481", "county": "Wharton County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Wharton County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48483", "county": "Wheeler County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.08, "note": "Wheeler County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48485", "county": "Wichita County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Wichita County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48487", "county": "Wilbarger County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Wilbarger County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48489", "county": "Willacy County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Willacy County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48491", "county": "Williamson County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Williamson County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48493", "county": "Wilson County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Wilson County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48495", "county": "Winkler County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Winkler County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. A countywide special purpose district applies as well (Winkler County Health Services), which lifts the floor across the county. The low end of 7.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48497", "county": "Wise County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Wise County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48499", "county": "Wood County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Wood County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48501", "county": "Yoakum County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Yoakum County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48503", "county": "Young County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0.005, "combinedMin": 0.0675, "combinedMax": 0.0825, "note": "Young County levies its own sales tax of 0.5 percent on top of the 6.25 percent state rate, and that part applies countywide. Cities, transit authorities and special purpose districts add more in the places they cover, so the total depends on the address rather than the county. The low end of 6.75 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48505", "county": "Zapata County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0825, "combinedMax": 0.0825, "note": "Zapata County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from special purpose districts rather than the county. A countywide special purpose district applies as well (Zapata County Assistance District), which lifts the floor across the county. The Comptroller lists 8.25 percent for every location in the county, so unusually for Texas one figure does cover the whole county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "48507", "county": "Zavala County", "state": "Texas", "abbr": "TX", "levyLevel": "local", "stateRate": 0.0625, "countyRate": 0, "combinedMin": 0.0625, "combinedMax": 0.0825, "note": "Zavala County levies no sales tax of its own. Everything above the 6.25 percent state rate comes from cities, transit authorities and special purpose districts, and none of those follow the county line, so there is no single countywide rate to quote. The low end of 6.25 percent is what applies where no city and no partial special purpose district reaches; the high end of 8.25 percent is the most the Comptroller lists anywhere in the county. Texas caps the combined local share at 2 percent, so no address here exceeds 8.25 percent.", "lookupUrl": "https://gis.cpa.texas.gov/search/", "source": "Texas Comptroller of Public Accounts, City Sales and Use Tax rate file (city-rates.xlsx, edition effective 2026-07-01), with the County Sales and Use Tax and Special Purpose District Sales and Use Tax lists, comptroller.texas.gov/taxes/sales/", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "49001", "county": "Beaver County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.015, "combinedMin": 0.0635, "combinedMax": 0.0735, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays a 0.25 percent transportation infrastructure tax, which puts the countywide floor at 6.35 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 7.35 percent is at Beaver City, which adds a 1 percent rural hospital tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49003", "county": "Box Elder County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.018, "combinedMin": 0.0665, "combinedMax": 0.0765, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.3 percent mass transit fixed guideway tax and 0.25 percent transportation infrastructure tax, which puts the countywide floor at 6.65 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 7.65 percent is at Snowville, which adds a 1 percent town option tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49005", "county": "Cache County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.0215, "combinedMin": 0.07, "combinedMax": 0.073, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.3 percent mass transit fixed guideway tax, 0.25 percent county option transportation tax, 0.25 percent transportation infrastructure tax and 0.1 percent botanical, cultural and zoo tax, which puts the countywide floor at 7 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 7.3 percent is at Hyrum, which adds a 0.3 percent mass transit tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49007", "county": "Carbon County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.015, "combinedMin": 0.0635, "combinedMax": 0.0675, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays a 0.25 percent transportation infrastructure tax, which puts the countywide floor at 6.35 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 6.75 percent is at Price, which adds a 0.3 percent highways tax and 0.1 percent botanical, cultural and zoo tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49009", "county": "Daggett County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.028, "combinedMin": 0.0765, "combinedMax": 0.0875, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.3 percent mass transit fixed guideway tax, 0.25 percent transportation infrastructure tax and 1 percent rural hospital tax, which puts the countywide floor at 7.65 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 8.75 percent is at Dutch John, which adds a 1.1 percent resort community tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49011", "county": "Davis County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.023, "combinedMin": 0.0715, "combinedMax": 0.0725, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.25 percent mass transit tax, 0.25 percent additional mass transit tax, 0.25 percent county option transportation tax, 0.25 percent transportation infrastructure tax and 0.05 percent supplemental state tax distributed to the public transit district, which puts the countywide floor at 7.15 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 7.25 percent is at Bountiful, which adds a 0.1 percent botanical, cultural and zoo tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49013", "county": "Duchesne County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.015, "combinedMin": 0.0635, "combinedMax": 0.0675, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays a 0.25 percent transportation infrastructure tax, which puts the countywide floor at 6.35 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 6.75 percent is at Roosevelt, which adds a 0.3 percent highways tax and 0.1 percent botanical, cultural and zoo tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49015", "county": "Emery County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.015, "combinedMin": 0.0635, "combinedMax": 0.0825, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays a 0.25 percent transportation infrastructure tax, which puts the countywide floor at 6.35 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 8.25 percent is at Green River, which adds a 0.3 percent highways tax, 0.1 percent botanical, cultural and zoo tax and 1.5 percent resort community tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49017", "county": "Garfield County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.025, "combinedMin": 0.0735, "combinedMax": 0.0855, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.25 percent transportation infrastructure tax and 1 percent rural hospital tax, which puts the countywide floor at 7.35 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 8.55 percent is at Bryce Canyon, which adds a 0.1 percent botanical, cultural and zoo tax and 1.1 percent resort community tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49019", "county": "Grand County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.025, "combinedMin": 0.0735, "combinedMax": 0.0935, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.25 percent transportation infrastructure tax and 1 percent rural hospital tax, which puts the countywide floor at 7.35 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 9.35 percent is at Moab, which adds a 0.3 percent highways tax, 0.1 percent botanical, cultural and zoo tax and 1.6 percent resort community tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49021", "county": "Iron County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.018, "combinedMin": 0.0665, "combinedMax": 0.0865, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.3 percent mass transit fixed guideway tax and 0.25 percent county option transportation tax, which puts the countywide floor at 6.65 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 8.65 percent is at Brian Head, which adds a 0.3 percent highways tax, 0.1 percent botanical, cultural and zoo tax and 1.6 percent resort community tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49023", "county": "Juab County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.018, "combinedMin": 0.0665, "combinedMax": 0.0705, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.3 percent mass transit fixed guideway tax and 0.25 percent county option transportation tax, which puts the countywide floor at 6.65 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 7.05 percent is at Mona, which adds a 0.3 percent highways tax and 0.1 percent botanical, cultural and zoo tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49025", "county": "Kane County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.025, "combinedMin": 0.0735, "combinedMax": 0.0845, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.25 percent transportation infrastructure tax and 1 percent rural hospital tax, which puts the countywide floor at 7.35 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 8.45 percent is at Kanab, which adds a 0.1 percent botanical, cultural and zoo tax and 1 percent resort community tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49027", "county": "Millard County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.015, "combinedMin": 0.0635, "combinedMax": 0.0675, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays a 0.25 percent transportation infrastructure tax, which puts the countywide floor at 6.35 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 6.75 percent is at Fillmore, which adds a 0.3 percent highways tax and 0.1 percent botanical, cultural and zoo tax. On October 1 2026 Delta adds a 0.3 percent highways tax and rises to 6.65 percent. The range itself does not move. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49029", "county": "Morgan County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.0185, "combinedMin": 0.067, "combinedMax": 0.0695, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.25 percent county option transportation tax, 0.25 percent transportation infrastructure tax and 0.1 percent botanical, cultural and zoo tax, which puts the countywide floor at 6.7 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 6.95 percent is at Morgan City, which adds a 0.25 percent highways tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49031", "county": "Piute County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.015, "combinedMin": 0.0635, "combinedMax": 0.0635, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays a 0.25 percent county option transportation tax, which puts the countywide floor at 6.35 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. Every location the Tax Commission lists in this county carries the same 6.35 percent. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49033", "county": "Rich County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.018, "combinedMin": 0.0665, "combinedMax": 0.0825, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.3 percent mass transit fixed guideway tax and 0.25 percent transportation infrastructure tax, which puts the countywide floor at 6.65 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 8.25 percent is at Garden City, which adds a 1.6 percent resort community tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49035", "county": "Salt Lake County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.026, "combinedMin": 0.0745, "combinedMax": 0.1005, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.3 percent mass transit tax, 0.25 percent additional mass transit tax, 0.25 percent county option transportation tax, 0.25 percent transportation infrastructure tax, 0.2 percent county public transit tax and 0.1 percent botanical, cultural and zoo tax, which puts the countywide floor at 7.45 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 10.05 percent is at MIDA Salt Lake City, which adds a 1.6 percent resort community tax, 0.5 percent correctional facility tax and 0.5 percent capital city revitalization tax. That ceiling is not a city: MIDA Salt Lake City is a Military Installation Development Authority project area, which the chart footnotes as a taxing entity that is not an incorporated city or town. The highest rate at an ordinary incorporated place in this county is 9.05 percent, at Alta. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49037", "county": "San Juan County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.015, "combinedMin": 0.0635, "combinedMax": 0.0745, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays a 0.25 percent transportation infrastructure tax, which puts the countywide floor at 6.35 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 7.45 percent is at Bluff, which adds a 1.1 percent resort community tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49039", "county": "Sanpete County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.015, "combinedMin": 0.0635, "combinedMax": 0.0675, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays a 0.25 percent transportation infrastructure tax, which puts the countywide floor at 6.35 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 6.75 percent is at Ephraim, which adds a 0.3 percent highways tax and 0.1 percent botanical, cultural and zoo tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49041", "county": "Sevier County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.018, "combinedMin": 0.0665, "combinedMax": 0.0705, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.3 percent mass transit fixed guideway tax and 0.25 percent transportation infrastructure tax, which puts the countywide floor at 6.65 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 7.05 percent is at Richfield, which adds a 0.3 percent highways tax and 0.1 percent botanical, cultural and zoo tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49043", "county": "Summit County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.028, "combinedMin": 0.0765, "combinedMax": 0.0955, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.25 percent additional mass transit tax, 0.25 percent county option transportation tax, 0.25 percent transportation infrastructure tax, 0.2 percent county public transit tax, 0.5 percent rural hospital tax and 0.1 percent botanical, cultural and zoo tax, which puts the countywide floor at 7.65 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 9.55 percent is at Park City, which adds a 0.3 percent mass transit tax and 1.6 percent resort community tax. The unincorporated county is not the floor here: it carries its own resort community tax and sits at 8.75 percent. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49045", "county": "Tooele County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.0175, "combinedMin": 0.066, "combinedMax": 0.076, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.25 percent county option transportation tax and 0.25 percent transportation infrastructure tax, which puts the countywide floor at 6.6 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 7.6 percent is at Stockton, which adds a 1 percent town option tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49047", "county": "Uintah County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.016, "combinedMin": 0.0645, "combinedMax": 0.0695, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.25 percent transportation infrastructure tax and 0.1 percent botanical, cultural and zoo tax, which puts the countywide floor at 6.45 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 6.95 percent is at Naples, which adds a 0.3 percent highways tax and 0.2 percent city or town option tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49049", "county": "Utah County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.025, "combinedMin": 0.0735, "combinedMax": 0.0895, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.25 percent mass transit tax, 0.3 percent mass transit fixed guideway tax, 0.25 percent county airport, highway and public transit tax, 0.25 percent transportation infrastructure tax and 0.2 percent county public transit tax, which puts the countywide floor at 7.35 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 8.95 percent is at MIDA MVP Utah County, which adds a 1.6 percent resort community tax. That ceiling is not a city: MIDA MVP Utah County is a Military Installation Development Authority project area, which the chart footnotes as a taxing entity that is not an incorporated city or town. The highest rate at an ordinary incorporated place in this county is 7.45 percent, at Alpine. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49051", "county": "Wasatch County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.024, "combinedMin": 0.0725, "combinedMax": 0.0915, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.3 percent mass transit fixed guideway tax, 0.25 percent county option transportation tax, 0.5 percent rural hospital tax and 0.1 percent botanical, cultural and zoo tax, which puts the countywide floor at 7.25 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 9.15 percent is at Park City East, which adds a 0.3 percent mass transit tax and 1.6 percent resort community tax. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49053", "county": "Washington County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.016, "combinedMin": 0.0645, "combinedMax": 0.0838, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.25 percent transportation infrastructure tax and 0.1 percent botanical, cultural and zoo tax, which puts the countywide floor at 6.45 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 8.38 percent is at Springdale, which adds a 1.6 percent resort community tax and 0.33 percent emergency services tax. On October 1 2026 Washington City and Hildale add the same 0.33 percent emergency services tax the other seven towns already charge, and Toquerville adds a 0.3 percent highways tax. The range itself does not move. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49055", "county": "Wayne County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.028, "combinedMin": 0.0765, "combinedMax": 0.0905, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.3 percent mass transit fixed guideway tax, 0.25 percent county option transportation tax and 1 percent rural hospital tax, which puts the countywide floor at 7.65 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 9.05 percent is at Torrey, which adds a 0.3 percent highways tax and 1.1 percent resort community tax. On October 1 2026 Hanksville adds a highways tax and a resort community tax and rises to 9.05 percent, joining Torrey at the county ceiling. The range itself does not move. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "49057", "county": "Weber County", "state": "Utah", "abbr": "UT", "levyLevel": "local", "stateRate": 0.0485, "countyRate": 0.024, "combinedMin": 0.0725, "combinedMax": 0.0825, "note": "Utah charges 4.85 percent statewide, and a 1 percent local sales tax and a 0.25 percent county option sales tax apply at every address in the state, so no location in Utah is taxed below 6.1 percent on general merchandise. Everywhere in this county also pays 0.25 percent mass transit tax, 0.25 percent additional mass transit tax, 0.25 percent county option transportation tax, 0.25 percent transportation infrastructure tax, 0.05 percent supplemental state tax distributed to the public transit district and 0.1 percent botanical, cultural and zoo tax, which puts the countywide floor at 7.25 percent. Cities, towns, resort communities, transit districts and special service districts then levy on boundaries that do not follow county lines, so a single rate for the whole county does not exist. The ceiling of 8.25 percent is at Huntsville, which adds a 1 percent town option tax. On October 1 2026 Weber County adds a 0.2 percent county public transit tax countywide, which moves every rate in this county up by that amount and lifts the range to 7.45 percent through 8.45 percent. Food and food ingredients are taxed at 3 percent statewide instead of the combined rate, so these figures are general merchandise only.", "lookupUrl": "https://tap.utah.gov", "source": "Utah State Tax Commission, Combined Sales and Use Tax Rates chart, Utah Code Title 59 Chapter 12, edition in effect as of July 1 2026, 26q3combined.xlsx read against 26q3combined.pdf, https://files.tax.utah.gov/tax/salestax/rate/26q3combined.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "parish-wide floor" }, { "fips": "50001", "county": "Addison County", "state": "Vermont", "abbr": "VT", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Vermont's state sales tax is 6 percent and no Vermont county levies a sales tax. Under 24 V.S.A. section 138 the power to adopt a 1 percent local option sales tax is granted to municipalities only, so this county's 0 is a matter of law rather than a choice it made. The Department lists 3 municipalities in Addison County collecting the 1 percent local option sales tax today: Bristol, Middlebury and Vergennes. Every other municipality in the county sits at the bare 6 percent, so the combined rate here runs from 6 percent to 7 percent depending on the address, and there is no single county figure. Use the Department's Local Option Tax Finder for a specific address, because Vermont local option boundaries follow municipal lines and not ZIP codes or USPS town names. Vermont municipalities may separately adopt 1 percent local option taxes on meals, rooms and alcoholic beverages; those are different taxes and none of them is counted in this range. Clothing and most grocery food are exempt from Vermont sales tax outright, and local option tax rides on the same base, so an exempt item stays exempt in a local option town.", "lookupUrl": "https://tax.vermont.gov/business/local-option-tax", "source": "Vermont Department of Taxes, Local Option Tax, the table of municipalities that have a 1 percent Local Option Sales Tax with per municipality effective dates, read September 9, 2026, https://tax.vermont.gov/business/local-option-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "50003", "county": "Bennington County", "state": "Vermont", "abbr": "VT", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Vermont's state sales tax is 6 percent and no Vermont county levies a sales tax. Under 24 V.S.A. section 138 the power to adopt a 1 percent local option sales tax is granted to municipalities only, so this county's 0 is a matter of law rather than a choice it made. The Department lists 2 municipalities in Bennington County collecting the 1 percent local option sales tax today: Manchester and Winhall. Every other municipality in the county sits at the bare 6 percent, so the combined rate here runs from 6 percent to 7 percent depending on the address, and there is no single county figure. Use the Department's Local Option Tax Finder for a specific address, because Vermont local option boundaries follow municipal lines and not ZIP codes or USPS town names. Peru voted a local option sales tax that begins on October 1, 2026, three weeks after this collection date, so it is not counted here; Bennington County already runs both rates, so the range does not move when Peru starts. Vermont municipalities may separately adopt 1 percent local option taxes on meals, rooms and alcoholic beverages; those are different taxes and none of them is counted in this range. Clothing and most grocery food are exempt from Vermont sales tax outright, and local option tax rides on the same base, so an exempt item stays exempt in a local option town.", "lookupUrl": "https://tax.vermont.gov/business/local-option-tax", "source": "Vermont Department of Taxes, Local Option Tax, the table of municipalities that have a 1 percent Local Option Sales Tax with per municipality effective dates, read September 9, 2026, https://tax.vermont.gov/business/local-option-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "50005", "county": "Caledonia County", "state": "Vermont", "abbr": "VT", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Vermont's state sales tax is 6 percent and no Vermont county levies a sales tax. Under 24 V.S.A. section 138 the power to adopt a 1 percent local option sales tax is granted to municipalities only, so this county's 0 is a matter of law rather than a choice it made. No municipality in Caledonia County collects a local option sales tax, so every address in the county is at 6 percent today. That uniformity comes from no town here having voted the tax in, not from any county-level rule, and any town in the county could adopt it at a future quarter start and split the county into 6 and 7 percent halves. Vermont municipalities may separately adopt 1 percent local option taxes on meals, rooms and alcoholic beverages; those are different taxes and none of them is counted in this range. Clothing and most grocery food are exempt from Vermont sales tax outright, and local option tax rides on the same base, so an exempt item stays exempt in a local option town.", "lookupUrl": "https://tax.vermont.gov/business/local-option-tax", "source": "Vermont Department of Taxes, Local Option Tax, the table of municipalities that have a 1 percent Local Option Sales Tax with per municipality effective dates, read September 9, 2026, https://tax.vermont.gov/business/local-option-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "50007", "county": "Chittenden County", "state": "Vermont", "abbr": "VT", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Vermont's state sales tax is 6 percent and no Vermont county levies a sales tax. Under 24 V.S.A. section 138 the power to adopt a 1 percent local option sales tax is granted to municipalities only, so this county's 0 is a matter of law rather than a choice it made. The Department lists 7 municipalities in Chittenden County collecting the 1 percent local option sales tax today: Burlington, Colchester, City of Essex Junction, Shelburne, South Burlington, Williston and Winooski. Every other municipality in the county sits at the bare 6 percent, so the combined rate here runs from 6 percent to 7 percent depending on the address, and there is no single county figure. Use the Department's Local Option Tax Finder for a specific address, because Vermont local option boundaries follow municipal lines and not ZIP codes or USPS town names. Vermont municipalities may separately adopt 1 percent local option taxes on meals, rooms and alcoholic beverages; those are different taxes and none of them is counted in this range. Clothing and most grocery food are exempt from Vermont sales tax outright, and local option tax rides on the same base, so an exempt item stays exempt in a local option town.", "lookupUrl": "https://tax.vermont.gov/business/local-option-tax", "source": "Vermont Department of Taxes, Local Option Tax, the table of municipalities that have a 1 percent Local Option Sales Tax with per municipality effective dates, read September 9, 2026, https://tax.vermont.gov/business/local-option-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "50009", "county": "Essex County", "state": "Vermont", "abbr": "VT", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Vermont's state sales tax is 6 percent and no Vermont county levies a sales tax. Under 24 V.S.A. section 138 the power to adopt a 1 percent local option sales tax is granted to municipalities only, so this county's 0 is a matter of law rather than a choice it made. No municipality in Essex County collects a local option sales tax, so every address in the county is at 6 percent today. That uniformity comes from no town here having voted the tax in, not from any county-level rule, and any town in the county could adopt it at a future quarter start and split the county into 6 and 7 percent halves. Vermont municipalities may separately adopt 1 percent local option taxes on meals, rooms and alcoholic beverages; those are different taxes and none of them is counted in this range. Clothing and most grocery food are exempt from Vermont sales tax outright, and local option tax rides on the same base, so an exempt item stays exempt in a local option town.", "lookupUrl": "https://tax.vermont.gov/business/local-option-tax", "source": "Vermont Department of Taxes, Local Option Tax, the table of municipalities that have a 1 percent Local Option Sales Tax with per municipality effective dates, read September 9, 2026, https://tax.vermont.gov/business/local-option-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "50011", "county": "Franklin County", "state": "Vermont", "abbr": "VT", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Vermont's state sales tax is 6 percent and no Vermont county levies a sales tax. Under 24 V.S.A. section 138 the power to adopt a 1 percent local option sales tax is granted to municipalities only, so this county's 0 is a matter of law rather than a choice it made. The Department lists 3 municipalities in Franklin County collecting the 1 percent local option sales tax today: St. Albans City, St. Albans Town and Swanton. Every other municipality in the county sits at the bare 6 percent, so the combined rate here runs from 6 percent to 7 percent depending on the address, and there is no single county figure. Use the Department's Local Option Tax Finder for a specific address, because Vermont local option boundaries follow municipal lines and not ZIP codes or USPS town names. Montgomery rescinded its local option sales tax as of October 1, 2025 and no longer collects it, so it is not counted. Vermont municipalities may separately adopt 1 percent local option taxes on meals, rooms and alcoholic beverages; those are different taxes and none of them is counted in this range. Clothing and most grocery food are exempt from Vermont sales tax outright, and local option tax rides on the same base, so an exempt item stays exempt in a local option town.", "lookupUrl": "https://tax.vermont.gov/business/local-option-tax", "source": "Vermont Department of Taxes, Local Option Tax, the table of municipalities that have a 1 percent Local Option Sales Tax with per municipality effective dates, read September 9, 2026, https://tax.vermont.gov/business/local-option-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "50013", "county": "Grand Isle County", "state": "Vermont", "abbr": "VT", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Vermont's state sales tax is 6 percent and no Vermont county levies a sales tax. Under 24 V.S.A. section 138 the power to adopt a 1 percent local option sales tax is granted to municipalities only, so this county's 0 is a matter of law rather than a choice it made. No municipality in Grand Isle County collects a local option sales tax, so every address in the county is at 6 percent today. That uniformity comes from no town here having voted the tax in, not from any county-level rule, and any town in the county could adopt it at a future quarter start and split the county into 6 and 7 percent halves. Vermont municipalities may separately adopt 1 percent local option taxes on meals, rooms and alcoholic beverages; those are different taxes and none of them is counted in this range. Clothing and most grocery food are exempt from Vermont sales tax outright, and local option tax rides on the same base, so an exempt item stays exempt in a local option town.", "lookupUrl": "https://tax.vermont.gov/business/local-option-tax", "source": "Vermont Department of Taxes, Local Option Tax, the table of municipalities that have a 1 percent Local Option Sales Tax with per municipality effective dates, read September 9, 2026, https://tax.vermont.gov/business/local-option-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "50015", "county": "Lamoille County", "state": "Vermont", "abbr": "VT", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Vermont's state sales tax is 6 percent and no Vermont county levies a sales tax. Under 24 V.S.A. section 138 the power to adopt a 1 percent local option sales tax is granted to municipalities only, so this county's 0 is a matter of law rather than a choice it made. The Department lists 2 municipalities in Lamoille County collecting the 1 percent local option sales tax today: Morristown and Stowe. Every other municipality in the county sits at the bare 6 percent, so the combined rate here runs from 6 percent to 7 percent depending on the address, and there is no single county figure. Use the Department's Local Option Tax Finder for a specific address, because Vermont local option boundaries follow municipal lines and not ZIP codes or USPS town names. Morristown's tax began on July 1, 2026 and is already in force. Vermont municipalities may separately adopt 1 percent local option taxes on meals, rooms and alcoholic beverages; those are different taxes and none of them is counted in this range. Clothing and most grocery food are exempt from Vermont sales tax outright, and local option tax rides on the same base, so an exempt item stays exempt in a local option town.", "lookupUrl": "https://tax.vermont.gov/business/local-option-tax", "source": "Vermont Department of Taxes, Local Option Tax, the table of municipalities that have a 1 percent Local Option Sales Tax with per municipality effective dates, read September 9, 2026, https://tax.vermont.gov/business/local-option-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "50017", "county": "Orange County", "state": "Vermont", "abbr": "VT", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Vermont's state sales tax is 6 percent and no Vermont county levies a sales tax. Under 24 V.S.A. section 138 the power to adopt a 1 percent local option sales tax is granted to municipalities only, so this county's 0 is a matter of law rather than a choice it made. No municipality in Orange County collects a local option sales tax, so every address in the county is at 6 percent today. That uniformity comes from no town here having voted the tax in, not from any county-level rule, and any town in the county could adopt it at a future quarter start and split the county into 6 and 7 percent halves. Vermont municipalities may separately adopt 1 percent local option taxes on meals, rooms and alcoholic beverages; those are different taxes and none of them is counted in this range. Clothing and most grocery food are exempt from Vermont sales tax outright, and local option tax rides on the same base, so an exempt item stays exempt in a local option town.", "lookupUrl": "https://tax.vermont.gov/business/local-option-tax", "source": "Vermont Department of Taxes, Local Option Tax, the table of municipalities that have a 1 percent Local Option Sales Tax with per municipality effective dates, read September 9, 2026, https://tax.vermont.gov/business/local-option-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "50019", "county": "Orleans County", "state": "Vermont", "abbr": "VT", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Vermont's state sales tax is 6 percent and no Vermont county levies a sales tax. Under 24 V.S.A. section 138 the power to adopt a 1 percent local option sales tax is granted to municipalities only, so this county's 0 is a matter of law rather than a choice it made. No municipality in Orleans County collects a local option sales tax, so every address in the county is at 6 percent today. That uniformity comes from no town here having voted the tax in, not from any county-level rule, and any town in the county could adopt it at a future quarter start and split the county into 6 and 7 percent halves. Vermont municipalities may separately adopt 1 percent local option taxes on meals, rooms and alcoholic beverages; those are different taxes and none of them is counted in this range. Clothing and most grocery food are exempt from Vermont sales tax outright, and local option tax rides on the same base, so an exempt item stays exempt in a local option town.", "lookupUrl": "https://tax.vermont.gov/business/local-option-tax", "source": "Vermont Department of Taxes, Local Option Tax, the table of municipalities that have a 1 percent Local Option Sales Tax with per municipality effective dates, read September 9, 2026, https://tax.vermont.gov/business/local-option-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "50021", "county": "Rutland County", "state": "Vermont", "abbr": "VT", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Vermont's state sales tax is 6 percent and no Vermont county levies a sales tax. Under 24 V.S.A. section 138 the power to adopt a 1 percent local option sales tax is granted to municipalities only, so this county's 0 is a matter of law rather than a choice it made. The Department lists 5 municipalities in Rutland County collecting the 1 percent local option sales tax today: Brandon, Fair Haven, Mendon, Rutland City and Rutland Town. Every other municipality in the county sits at the bare 6 percent, so the combined rate here runs from 6 percent to 7 percent depending on the address, and there is no single county figure. Use the Department's Local Option Tax Finder for a specific address, because Vermont local option boundaries follow municipal lines and not ZIP codes or USPS town names. Vermont municipalities may separately adopt 1 percent local option taxes on meals, rooms and alcoholic beverages; those are different taxes and none of them is counted in this range. Clothing and most grocery food are exempt from Vermont sales tax outright, and local option tax rides on the same base, so an exempt item stays exempt in a local option town.", "lookupUrl": "https://tax.vermont.gov/business/local-option-tax", "source": "Vermont Department of Taxes, Local Option Tax, the table of municipalities that have a 1 percent Local Option Sales Tax with per municipality effective dates, read September 9, 2026, https://tax.vermont.gov/business/local-option-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "50023", "county": "Washington County", "state": "Vermont", "abbr": "VT", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Vermont's state sales tax is 6 percent and no Vermont county levies a sales tax. Under 24 V.S.A. section 138 the power to adopt a 1 percent local option sales tax is granted to municipalities only, so this county's 0 is a matter of law rather than a choice it made. The Department lists 5 municipalities in Washington County collecting the 1 percent local option sales tax today: Barre City, Berlin, Montpelier, Waitsfield and Waterbury. Every other municipality in the county sits at the bare 6 percent, so the combined rate here runs from 6 percent to 7 percent depending on the address, and there is no single county figure. Use the Department's Local Option Tax Finder for a specific address, because Vermont local option boundaries follow municipal lines and not ZIP codes or USPS town names. Vermont municipalities may separately adopt 1 percent local option taxes on meals, rooms and alcoholic beverages; those are different taxes and none of them is counted in this range. Clothing and most grocery food are exempt from Vermont sales tax outright, and local option tax rides on the same base, so an exempt item stays exempt in a local option town.", "lookupUrl": "https://tax.vermont.gov/business/local-option-tax", "source": "Vermont Department of Taxes, Local Option Tax, the table of municipalities that have a 1 percent Local Option Sales Tax with per municipality effective dates, read September 9, 2026, https://tax.vermont.gov/business/local-option-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "50025", "county": "Windham County", "state": "Vermont", "abbr": "VT", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Vermont's state sales tax is 6 percent and no Vermont county levies a sales tax. Under 24 V.S.A. section 138 the power to adopt a 1 percent local option sales tax is granted to municipalities only, so this county's 0 is a matter of law rather than a choice it made. The Department lists 5 municipalities in Windham County collecting the 1 percent local option sales tax today: Brattleboro, Dover, Marlboro, Stratton and Wilmington. Every other municipality in the county sits at the bare 6 percent, so the combined rate here runs from 6 percent to 7 percent depending on the address, and there is no single county figure. Use the Department's Local Option Tax Finder for a specific address, because Vermont local option boundaries follow municipal lines and not ZIP codes or USPS town names. Vermont municipalities may separately adopt 1 percent local option taxes on meals, rooms and alcoholic beverages; those are different taxes and none of them is counted in this range. Clothing and most grocery food are exempt from Vermont sales tax outright, and local option tax rides on the same base, so an exempt item stays exempt in a local option town.", "lookupUrl": "https://tax.vermont.gov/business/local-option-tax", "source": "Vermont Department of Taxes, Local Option Tax, the table of municipalities that have a 1 percent Local Option Sales Tax with per municipality effective dates, read September 9, 2026, https://tax.vermont.gov/business/local-option-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "50027", "county": "Windsor County", "state": "Vermont", "abbr": "VT", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "Vermont's state sales tax is 6 percent and no Vermont county levies a sales tax. Under 24 V.S.A. section 138 the power to adopt a 1 percent local option sales tax is granted to municipalities only, so this county's 0 is a matter of law rather than a choice it made. The Department lists 4 municipalities in Windsor County collecting the 1 percent local option sales tax today: Hartford, Ludlow, Pomfret and Woodstock. Every other municipality in the county sits at the bare 6 percent, so the combined rate here runs from 6 percent to 7 percent depending on the address, and there is no single county figure. Use the Department's Local Option Tax Finder for a specific address, because Vermont local option boundaries follow municipal lines and not ZIP codes or USPS town names. Vermont municipalities may separately adopt 1 percent local option taxes on meals, rooms and alcoholic beverages; those are different taxes and none of them is counted in this range. Clothing and most grocery food are exempt from Vermont sales tax outright, and local option tax rides on the same base, so an exempt item stays exempt in a local option town.", "lookupUrl": "https://tax.vermont.gov/business/local-option-tax", "source": "Vermont Department of Taxes, Local Option Tax, the table of municipalities that have a 1 percent Local Option Sales Tax with per municipality effective dates, read September 9, 2026, https://tax.vermont.gov/business/local-option-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "51001", "county": "Accomack County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Accomack County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51003", "county": "Albemarle County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Albemarle County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51510", "county": "Alexandria city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and the city of Alexandria levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Northern Virginia region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Alexandria is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51005", "county": "Alleghany County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Alleghany County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51007", "county": "Amelia County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Amelia County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51009", "county": "Amherst County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Amherst County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51011", "county": "Appomattox County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Appomattox County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51013", "county": "Arlington County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and Arlington County levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Northern Virginia region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51015", "county": "Augusta County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Augusta County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51017", "county": "Bath County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Bath County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51019", "county": "Bedford County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Bedford County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51021", "county": "Bland County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Bland County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51023", "county": "Botetourt County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Botetourt County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51520", "county": "Bristol city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Bristol levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Bristol is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51025", "county": "Brunswick County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Brunswick County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51027", "county": "Buchanan County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Buchanan County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51029", "county": "Buckingham County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Buckingham County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51530", "county": "Buena Vista city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Buena Vista levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Buena Vista is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51031", "county": "Campbell County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Campbell County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51033", "county": "Caroline County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Caroline County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51035", "county": "Carroll County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Carroll County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51036", "county": "Charles City County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and Charles City County levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Central Virginia region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51037", "county": "Charlotte County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.02, "combinedMin": 0.063, "combinedMax": 0.063, "note": "Virginia charges a 4.3 percent state tax and Charlotte County levies two local taxes on top of it: the 1 percent local option sales tax that every Virginia locality has adopted, and an additional 1 percent local sales tax for school construction that its voters approved at a referendum. That totals 6.3 percent at every address here. Both 1 percent taxes belong to the locality itself, which is why the local levy recorded here is 2 percent rather than the usual 1 percent. The additional 1 percent cannot be charged on groceries or essential personal hygiene products. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51540", "county": "Charlottesville city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Charlottesville levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Charlottesville is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51550", "county": "Chesapeake city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and the city of Chesapeake levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Hampton Roads region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Chesapeake is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51041", "county": "Chesterfield County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and Chesterfield County levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Central Virginia region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51043", "county": "Clarke County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Clarke County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51570", "county": "Colonial Heights city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Colonial Heights levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Colonial Heights is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51580", "county": "Covington city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Covington levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Covington is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51045", "county": "Craig County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Craig County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51047", "county": "Culpeper County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Culpeper County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51049", "county": "Cumberland County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Cumberland County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51590", "county": "Danville city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.02, "combinedMin": 0.063, "combinedMax": 0.063, "note": "Virginia charges a 4.3 percent state tax and the city of Danville levies two local taxes on top of it: the 1 percent local option sales tax that every Virginia locality has adopted, and an additional 1 percent local sales tax for school construction that its voters approved at a referendum. That totals 6.3 percent at every address here. Both 1 percent taxes belong to the locality itself, which is why the local levy recorded here is 2 percent rather than the usual 1 percent. The additional 1 percent cannot be charged on groceries or essential personal hygiene products. Danville is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51051", "county": "Dickenson County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Dickenson County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51053", "county": "Dinwiddie County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Dinwiddie County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51595", "county": "Emporia city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Emporia levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Emporia is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51057", "county": "Essex County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Essex County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51600", "county": "Fairfax city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and the city of Fairfax levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Northern Virginia region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Fairfax is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51059", "county": "Fairfax County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and Fairfax County levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Northern Virginia region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51610", "county": "Falls Church city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and the city of Falls Church levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Northern Virginia region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Falls Church is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51061", "county": "Fauquier County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Fauquier County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51063", "county": "Floyd County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Floyd County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51065", "county": "Fluvanna County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Fluvanna County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51620", "county": "Franklin city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and the city of Franklin levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Hampton Roads region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Franklin is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51067", "county": "Franklin County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Franklin County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51069", "county": "Frederick County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Frederick County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51630", "county": "Fredericksburg city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Fredericksburg levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Fredericksburg is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51640", "county": "Galax city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Galax levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Galax is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51071", "county": "Giles County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Giles County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51073", "county": "Gloucester County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.02, "combinedMin": 0.063, "combinedMax": 0.063, "note": "Virginia charges a 4.3 percent state tax and Gloucester County levies two local taxes on top of it: the 1 percent local option sales tax that every Virginia locality has adopted, and an additional 1 percent local sales tax for school construction that its voters approved at a referendum. That totals 6.3 percent at every address here. Both 1 percent taxes belong to the locality itself, which is why the local levy recorded here is 2 percent rather than the usual 1 percent. The additional 1 percent cannot be charged on groceries or essential personal hygiene products. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51075", "county": "Goochland County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and Goochland County levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Central Virginia region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51077", "county": "Grayson County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Grayson County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51079", "county": "Greene County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Greene County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51081", "county": "Greensville County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Greensville County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51083", "county": "Halifax County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.02, "combinedMin": 0.063, "combinedMax": 0.063, "note": "Virginia charges a 4.3 percent state tax and Halifax County levies two local taxes on top of it: the 1 percent local option sales tax that every Virginia locality has adopted, and an additional 1 percent local sales tax for school construction that its voters approved at a referendum. That totals 6.3 percent at every address here. Both 1 percent taxes belong to the locality itself, which is why the local levy recorded here is 2 percent rather than the usual 1 percent. The additional 1 percent cannot be charged on groceries or essential personal hygiene products. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51650", "county": "Hampton city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and the city of Hampton levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Hampton Roads region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Hampton is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51085", "county": "Hanover County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and Hanover County levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Central Virginia region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51660", "county": "Harrisonburg city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Harrisonburg levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Harrisonburg is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51087", "county": "Henrico County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and Henrico County levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Central Virginia region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51089", "county": "Henry County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.02, "combinedMin": 0.063, "combinedMax": 0.063, "note": "Virginia charges a 4.3 percent state tax and Henry County levies two local taxes on top of it: the 1 percent local option sales tax that every Virginia locality has adopted, and an additional 1 percent local sales tax for school construction that its voters approved at a referendum. That totals 6.3 percent at every address here. Both 1 percent taxes belong to the locality itself, which is why the local levy recorded here is 2 percent rather than the usual 1 percent. The additional 1 percent cannot be charged on groceries or essential personal hygiene products. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51091", "county": "Highland County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Highland County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51670", "county": "Hopewell city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Hopewell levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Hopewell is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51093", "county": "Isle of Wight County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and Isle of Wight County levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Hampton Roads region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51095", "county": "James City County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Virginia charges a 4.3 percent state tax and James City County levies the 1 percent local option sales tax, and two taxes imposed by the General Assembly apply on top: 0.7 percent for the Hampton Roads region and a further 1 percent for the Historic Triangle, which covers only James City County, York County and the city of Williamsburg. That totals 7 percent at every address here, the highest general sales tax rate in Virginia. Neither regional tax is a local levy, so the 1 percent local option is the only part this locality sets for itself. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51097", "county": "King and Queen County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and King and Queen County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51099", "county": "King George County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and King George County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51101", "county": "King William County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and King William County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51103", "county": "Lancaster County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Lancaster County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51105", "county": "Lee County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Lee County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51678", "county": "Lexington city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Lexington levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Lexington is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51107", "county": "Loudoun County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and Loudoun County levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Northern Virginia region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51109", "county": "Louisa County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Louisa County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51111", "county": "Lunenburg County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Lunenburg County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51680", "county": "Lynchburg city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Lynchburg levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Lynchburg is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51113", "county": "Madison County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Madison County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51683", "county": "Manassas city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and the city of Manassas levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Northern Virginia region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Manassas is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51685", "county": "Manassas Park city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and the city of Manassas Park levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Northern Virginia region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Manassas Park is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51690", "county": "Martinsville city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Martinsville levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Martinsville is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51115", "county": "Mathews County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Mathews County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51117", "county": "Mecklenburg County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Mecklenburg County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51119", "county": "Middlesex County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Middlesex County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51121", "county": "Montgomery County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Montgomery County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51125", "county": "Nelson County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Nelson County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51127", "county": "New Kent County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and New Kent County levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Central Virginia region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51700", "county": "Newport News city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and the city of Newport News levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Hampton Roads region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Newport News is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51710", "county": "Norfolk city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and the city of Norfolk levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Hampton Roads region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Norfolk is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51131", "county": "Northampton County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.02, "combinedMin": 0.063, "combinedMax": 0.063, "note": "Virginia charges a 4.3 percent state tax and Northampton County levies two local taxes on top of it: the 1 percent local option sales tax that every Virginia locality has adopted, and an additional 1 percent local sales tax for school construction that its voters approved at a referendum. That totals 6.3 percent at every address here. Both 1 percent taxes belong to the locality itself, which is why the local levy recorded here is 2 percent rather than the usual 1 percent. The additional 1 percent cannot be charged on groceries or essential personal hygiene products. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51133", "county": "Northumberland County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Northumberland County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51720", "county": "Norton city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Norton levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Norton is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51135", "county": "Nottoway County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Nottoway County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51137", "county": "Orange County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Orange County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51139", "county": "Page County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Page County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51141", "county": "Patrick County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.02, "combinedMin": 0.063, "combinedMax": 0.063, "note": "Virginia charges a 4.3 percent state tax and Patrick County levies two local taxes on top of it: the 1 percent local option sales tax that every Virginia locality has adopted, and an additional 1 percent local sales tax for school construction that its voters approved at a referendum. That totals 6.3 percent at every address here. Both 1 percent taxes belong to the locality itself, which is why the local levy recorded here is 2 percent rather than the usual 1 percent. The additional 1 percent cannot be charged on groceries or essential personal hygiene products. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51730", "county": "Petersburg city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Petersburg levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Petersburg is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51143", "county": "Pittsylvania County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.02, "combinedMin": 0.063, "combinedMax": 0.063, "note": "Virginia charges a 4.3 percent state tax and Pittsylvania County levies two local taxes on top of it: the 1 percent local option sales tax that every Virginia locality has adopted, and an additional 1 percent local sales tax for school construction that its voters approved at a referendum. That totals 6.3 percent at every address here. Both 1 percent taxes belong to the locality itself, which is why the local levy recorded here is 2 percent rather than the usual 1 percent. The additional 1 percent cannot be charged on groceries or essential personal hygiene products. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51735", "county": "Poquoson city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and the city of Poquoson levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Hampton Roads region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Poquoson is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51740", "county": "Portsmouth city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and the city of Portsmouth levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Hampton Roads region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Portsmouth is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51145", "county": "Powhatan County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and Powhatan County levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Central Virginia region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51147", "county": "Prince Edward County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Prince Edward County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51149", "county": "Prince George County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Prince George County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51153", "county": "Prince William County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and Prince William County levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Northern Virginia region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51155", "county": "Pulaski County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Pulaski County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51750", "county": "Radford city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Radford levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Radford is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51157", "county": "Rappahannock County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Rappahannock County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51760", "county": "Richmond city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and the city of Richmond levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Central Virginia region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Richmond is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51159", "county": "Richmond County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Richmond County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51770", "county": "Roanoke city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Roanoke levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Roanoke is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51161", "county": "Roanoke County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Roanoke County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51163", "county": "Rockbridge County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Rockbridge County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51165", "county": "Rockingham County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Rockingham County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51167", "county": "Russell County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Russell County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51775", "county": "Salem city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Salem levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Salem is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51169", "county": "Scott County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Scott County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51171", "county": "Shenandoah County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Shenandoah County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51173", "county": "Smyth County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Smyth County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51175", "county": "Southampton County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and Southampton County levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Hampton Roads region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51177", "county": "Spotsylvania County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Spotsylvania County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51179", "county": "Stafford County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Stafford County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51790", "county": "Staunton city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Staunton levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Staunton is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51800", "county": "Suffolk city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and the city of Suffolk levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Hampton Roads region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Suffolk is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51181", "county": "Surry County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Surry County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51183", "county": "Sussex County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Sussex County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51185", "county": "Tazewell County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Tazewell County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51810", "county": "Virginia Beach city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Virginia charges a 4.3 percent state tax and the city of Virginia Beach levies the 1 percent local option sales tax, and the General Assembly imposes a 0.7 percent regional transportation tax across the whole Hampton Roads region on top of that, giving 6 percent at every address here. The 0.7 percent is set by state law for the entire region rather than chosen by this locality, so the 1 percent local option is the only part it levies itself. Virginia Beach is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51187", "county": "Warren County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Warren County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51191", "county": "Washington County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Washington County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51820", "county": "Waynesboro city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Waynesboro levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Waynesboro is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51193", "county": "Westmoreland County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Westmoreland County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51830", "county": "Williamsburg city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Virginia charges a 4.3 percent state tax and the city of Williamsburg levies the 1 percent local option sales tax, and two taxes imposed by the General Assembly apply on top: 0.7 percent for the Hampton Roads region and a further 1 percent for the Historic Triangle, which covers only James City County, York County and the city of Williamsburg. That totals 7 percent at every address here, the highest general sales tax rate in Virginia. Neither regional tax is a local levy, so the 1 percent local option is the only part this locality sets for itself. Williamsburg is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51840", "county": "Winchester city", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and the city of Winchester levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Winchester is an independent city, not part of any county, so it is its own taxing locality and Virginia Tax lists it separately. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "consolidated": true, "countyRateBasis": "city rate covering the county" }, { "fips": "51195", "county": "Wise County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Wise County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51197", "county": "Wythe County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.053, "combinedMax": 0.053, "note": "Virginia charges a 4.3 percent state tax and Wythe County levies the 1 percent local option sales tax that every Virginia county and city has adopted, giving 5.3 percent at every address here, the rate that applies across most of the state. Since 2026 every Virginia county and city may add a further 1 percent local sales tax for school construction if voters approve it at a referendum, and this locality has not done so. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "51199", "county": "York County", "state": "Virginia", "abbr": "VA", "levyLevel": "county", "stateRate": 0.043, "countyRate": 0.01, "combinedMin": 0.07, "combinedMax": 0.07, "note": "Virginia charges a 4.3 percent state tax and York County levies the 1 percent local option sales tax, and two taxes imposed by the General Assembly apply on top: 0.7 percent for the Hampton Roads region and a further 1 percent for the Historic Triangle, which covers only James City County, York County and the city of Williamsburg. That totals 7 percent at every address here, the highest general sales tax rate in Virginia. Neither regional tax is a local levy, so the 1 percent local option is the only part this locality sets for itself. Virginia towns and special districts cannot levy a general sales tax of their own, so a single rate covers the whole locality. Groceries and essential personal hygiene products are taxed at a reduced 1 percent everywhere in Virginia, which is the local share only, so that reduced rate sits outside the general rate shown here.", "lookupUrl": "https://www.tax.virginia.gov/sales-tax-rate-and-locality-code-lookup", "source": "Virginia Department of Taxation, Sales and Use Tax Rates by Locality, worksheet \"Jan 2026 - Present\" (rates effective January 1, 2026), https://www.tax.virginia.gov/sites/default/files/inline-files/sales-and-use-tax-rates-by-locality-by-date.xlsx, cross-checked against the same Department's rate chart in the Form ST-1 package (Rev. 10/24) and the rate table on https://www.tax.virginia.gov/retail-sales-and-use-tax", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "53001", "county": "Adams County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.08, "combinedMax": 0.082, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8 percent applies in the unincorporated county and in Hatton, Lind, and Washtucna. The ceiling of 8.2 percent is in Othello.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53003", "county": "Asotin County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.083, "combinedMax": 0.085, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.3 percent applies in the unincorporated county and in Asotin. The ceiling of 8.5 percent is in Clarkston.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53005", "county": "Benton County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.081, "combinedMax": 0.088, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.1 percent applies in the unincorporated county. The ceiling of 8.8 percent is in Kennewick and Richland. Part of the spread inside this county comes from a public transportation benefit area whose boundary does not match either the county line or any city line.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53007", "county": "Chelan County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.085, "combinedMax": 0.09, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.5 percent applies in the unincorporated county and in Entiat. The ceiling of 9 percent is in Wenatchee.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53009", "county": "Clallam County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.086, "combinedMax": 0.089, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.6 percent applies in the unincorporated county and in Forks. The ceiling of 8.9 percent is in Port Angeles and Sequim.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53011", "county": "Clark County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.08, "combinedMax": 0.09, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8 percent applies in the unincorporated county. The ceiling of 9 percent is in Ridgefield. Part of the spread inside this county comes from a public transportation benefit area whose boundary does not match either the county line or any city line.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53013", "county": "Columbia County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.082, "combinedMax": 0.084, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.2 percent applies in the unincorporated county and in Starbuck. The ceiling of 8.4 percent is in Dayton.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53015", "county": "Cowlitz County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.077, "combinedMax": 0.082, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 7.7 percent applies in the unincorporated county. The ceiling of 8.2 percent is in Kalama and Longview.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53017", "county": "Douglas County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.079, "combinedMax": 0.088, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 7.9 percent applies in the unincorporated county and in Bridgeport and Mansfield. The ceiling of 8.8 percent is in East Wenatchee. Part of the spread inside this county comes from a public transportation benefit area whose boundary does not match either the county line or any city line.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53019", "county": "Ferry County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. Both of the location codes the Department publishes inside this county carry the same 8 percent total today, but that is the current result rather than a legal ceiling, because a city or a district here could add its own rate in a future quarter.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53021", "county": "Franklin County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.081, "combinedMax": 0.089, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.1 percent applies in the unincorporated county and in Kahlotus and Mesa. The ceiling of 8.9 percent is in Pasco. Part of the spread inside this county comes from a public transportation benefit area whose boundary does not match either the county line or any city line.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53023", "county": "Garfield County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.081, "combinedMax": 0.081, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. Both of the location codes the Department publishes inside this county carry the same 8.1 percent total today, but that is the current result rather than a legal ceiling, because a city or a district here could add its own rate in a future quarter.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53025", "county": "Grant County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.082, "combinedMax": 0.085, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.2 percent applies in the unincorporated county and in Coulee City, Electric City, Hartline, Krupp, and four other cities. The ceiling of 8.5 percent is in Moses Lake.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53027", "county": "Grays Harbor County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.089, "combinedMax": 0.091, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.9 percent applies in the unincorporated county and in Cosmopolis, Hoquiam, McCleary, Montesano, and two other cities. The ceiling of 9.1 percent is in Ocean Shores.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53029", "county": "Island County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.091, "combinedMax": 0.093, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 9.1 percent applies in the unincorporated county and in Coupeville. The ceiling of 9.3 percent is in Langley and Oak Harbor.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53031", "county": "Jefferson County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.095, "combinedMax": 0.095, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. All four of the location codes the Department publishes inside this county carry the same 9.5 percent total today, but that is the current result rather than a legal ceiling, because a city or a district here could add its own rate in a future quarter.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53033", "county": "King County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.089, "combinedMax": 0.1055, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.9 percent applies in the unincorporated county outside the Sound Transit district, in Carnation and Skykomish, and in the parts of Bellevue, Newcastle, and Sammamish that lie outside the Sound Transit district. The ceiling of 10.55 percent is in Seattle. The Sound Transit Regional Transit Authority adds 1.4 percent inside its own district, which covers the urban part of the county but not all of it, so the same city can appear twice in the state file with and without that tax. That district tax is neither a state nor a county levy, so do not try to rebuild these totals by adding the state and county rates.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53035", "county": "Kitsap County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.092, "combinedMax": 0.093, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 9.2 percent applies in the unincorporated county and in Bainbridge Island and Bremerton. The ceiling of 9.3 percent is in Port Orchard and Poulsbo.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53037", "county": "Kittitas County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.083, "combinedMax": 0.086, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.3 percent applies in the unincorporated county and in Kittitas, Roslyn, and South Cle Elum. The ceiling of 8.6 percent is in Ellensburg.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53039", "county": "Klickitat County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.076, "combinedMax": 0.077, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 7.6 percent applies in the unincorporated county. The ceiling of 7.7 percent is in Bingen, Goldendale, and White Salmon.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53041", "county": "Lewis County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.08, "combinedMax": 0.084, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8 percent applies in the unincorporated county and in Morton, Mossyrock, Pe Ell, Toledo, and two other cities. The ceiling of 8.4 percent is in Centralia and Chehalis.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53043", "county": "Lincoln County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. All nine of the location codes the Department publishes inside this county carry the same 8 percent total today, but that is the current result rather than a legal ceiling, because a city or a district here could add its own rate in a future quarter.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53045", "county": "Mason County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.086, "combinedMax": 0.089, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.6 percent applies in the unincorporated county. The ceiling of 8.9 percent is in Shelton.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53047", "county": "Okanogan County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.08, "combinedMax": 0.087, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8 percent applies in the unincorporated county and in Coulee Dam, Elmer City, and Nespelem. The ceiling of 8.7 percent is in Twisp. Part of the spread inside this county comes from a public transportation benefit area whose boundary does not match either the county line or any city line.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53049", "county": "Pacific County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.082, "combinedMax": 0.084, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.2 percent applies in the unincorporated county and in Ilwaco, Raymond, and South Bend. The ceiling of 8.4 percent is in Long Beach.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53051", "county": "Pend Oreille County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.077, "combinedMax": 0.077, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. All seven of the location codes the Department publishes inside this county carry the same 7.7 percent total today, but that is the current result rather than a legal ceiling, because a city or a district here could add its own rate in a future quarter.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53053", "county": "Pierce County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.082, "combinedMax": 0.105, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.2 percent applies in the unincorporated county outside the Sound Transit district, in Carbonado, Eatonville, South Prairie, and Wilkeson, and in the part of Bonney Lake that lies outside the Sound Transit district. The ceiling of 10.5 percent is in Tacoma. The Sound Transit Regional Transit Authority adds 1.4 percent inside its own district, which covers only the northern and western part of the county, and a public transportation benefit area and a hospital benefit zone cover other pieces. Those district taxes are neither state nor county levies, so do not try to rebuild these totals by adding the state and county rates.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53055", "county": "San Juan County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.0835, "combinedMax": 0.0865, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.35 percent applies in the unincorporated county. The ceiling of 8.65 percent is in Friday Harbor.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53057", "county": "Skagit County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.083, "combinedMax": 0.09, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.3 percent applies in the unincorporated county. The ceiling of 9 percent is in Mount Vernon. Part of the spread inside this county comes from a public transportation benefit area whose boundary does not match either the county line or any city line.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53059", "county": "Skamania County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.077, "combinedMax": 0.08, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 7.7 percent applies in the unincorporated county and in North Bonneville. The ceiling of 8 percent is in Stevenson.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53061", "county": "Snohomish County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.079, "combinedMax": 0.107, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 7.9 percent applies in the unincorporated county outside the Sound Transit district. The ceiling of 10.7 percent is in Edmonds and Lynnwood. The Sound Transit Regional Transit Authority adds 1.4 percent inside its own district, which covers the southwestern part of the county but not the north or the east, and a public transportation benefit area covers a further overlapping area. Those district taxes are neither state nor county levies, so do not try to rebuild these totals by adding the state and county rates.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53063", "county": "Spokane County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.081, "combinedMax": 0.092, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.1 percent applies in the unincorporated county and in Deer Park, Fairfield, Latah, Rockford, and two other cities. The ceiling of 9.2 percent is in Airway Heights. Part of the spread inside this county comes from a public transportation benefit area whose boundary does not match either the county line or any city line.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53065", "county": "Stevens County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.08, "combinedMax": 0.08, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. All seven of the location codes the Department publishes inside this county carry the same 8 percent total today, but that is the current result rather than a legal ceiling, because a city or a district here could add its own rate in a future quarter.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53067", "county": "Thurston County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.084, "combinedMax": 0.1, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.4 percent applies in the unincorporated county and in Bucoda, Rainier, and Tenino. The ceiling of 10 percent is in Olympia. Part of the spread inside this county comes from a public transportation benefit area whose boundary does not match either the county line or any city line.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53069", "county": "Wahkiakum County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.078, "combinedMax": 0.078, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. Both of the location codes the Department publishes inside this county carry the same 7.8 percent total today, but that is the current result rather than a legal ceiling, because a city or a district here could add its own rate in a future quarter.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53071", "county": "Walla Walla County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.083, "combinedMax": 0.091, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.3 percent applies in the unincorporated county and in Prescott. The ceiling of 9.1 percent is in Walla Walla. Part of the spread inside this county comes from a public transportation benefit area whose boundary does not match either the county line or any city line.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53073", "county": "Whatcom County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.083, "combinedMax": 0.093, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.3 percent applies in the unincorporated county. The ceiling of 9.3 percent is in Lynden. Part of the spread inside this county comes from a public transportation benefit area whose boundary does not match either the county line or any city line.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53075", "county": "Whitman County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.08, "combinedMax": 0.082, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8 percent applies in the unincorporated county and in Albion, Colfax, Colton, Endicott, and eleven other cities. The ceiling of 8.2 percent is in Pullman.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "53077", "county": "Yakima County", "state": "Washington", "abbr": "WA", "levyLevel": "local", "stateRate": 0.065, "countyRate": null, "combinedMin": 0.082, "combinedMax": 0.086, "note": "Washington charges 6.5 percent statewide and then cities, counties, transit authorities and other special purpose districts add local rates whose boundaries do not follow county lines, so a single rate for the whole county does not exist. The Department of Revenue publishes one combined local rate for each location code and does not split out the county's own share of it, so the county rate is recorded as unknown here rather than estimated. Washington counties do levy taxes of their own that apply countywide. The floor of 8.2 percent applies in the unincorporated county and in Grandview, Granger, Harrah, Mabton, and four other cities. The ceiling of 8.6 percent is in Yakima.", "lookupUrl": "https://webgis.dor.wa.gov/taxratelookup/SalesTax.aspx", "source": "Washington Department of Revenue, Local Sales and Use Tax Rates by City/County, Q326_Excel_LSU-rates-alpha.xlsx, edition effective July 1 2026 through September 30 2026, https://dor.wa.gov/sites/default/files/2026-05/Q326_Excel_LSU-rates-alpha.xlsx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P" }, { "fips": "54001", "county": "Barbour County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. No municipality in Barbour County charges a municipal sales tax, so every address in the county is at 6 percent today. That is not a county decision, because the county could not levy one either way; it is 3 separate town decisions, and any one of those towns could adopt the 1 percent on a January 1 or July 1 and move itself alone to 7 percent. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54003", "county": "Berkeley County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 2 incorporated municipalities in Berkeley County charges the 1 percent: Martinsburg. That municipality covers no more than about 2 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54005", "county": "Boone County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 4 incorporated municipalities in Boone County charges the 1 percent: Sylvester. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. Danville adopts the 1 percent on January 1, 2027 under the department's published list, which adds one more 7 percent town. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54007", "county": "Braxton County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. No municipality in Braxton County charges a municipal sales tax, so every address in the county is at 6 percent today. That is not a county decision, because the county could not levy one either way; it is 4 separate town decisions, and any one of those towns could adopt the 1 percent on a January 1 or July 1 and move itself alone to 7 percent. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54009", "county": "Brooke County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 2 of the 6 incorporated municipalities in Brooke County charge the 1 percent: Follansbee and Weirton. Those municipalities cover no more than about 22 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. Weirton straddles the county line, so only the part inside Brooke County counts here. Wellsburg adopts the 1 percent on January 1, 2027 under the department's published list, which adds one more 7 percent town. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54011", "county": "Cabell County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 3 of the 3 incorporated municipalities in Cabell County charge the 1 percent: Barboursville, Huntington and Milton. Those municipalities cover no more than about 8 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. Huntington straddles the county line, so only the part inside Cabell County counts here. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54013", "county": "Calhoun County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. No municipality in Calhoun County charges a municipal sales tax, so every address in the county is at 6 percent today. That is not a county decision, because the county could not levy one either way; it is 1 separate town decisions, and any one of those towns could adopt the 1 percent on a January 1 or July 1 and move itself alone to 7 percent. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54015", "county": "Clay County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 1 incorporated municipalities in Clay County charges the 1 percent: Clay. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54017", "county": "Doddridge County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 1 incorporated municipalities in Doddridge County charges the 1 percent: West Union. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54019", "county": "Fayette County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 5 of the 10 incorporated municipalities in Fayette County charge the 1 percent: Ansted, Fayetteville, Montgomery, Oak Hill and Smithers. Those municipalities cover no more than about 3 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. Montgomery and Smithers straddle the county line, so only the part inside Fayette County counts here. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54021", "county": "Gilmer County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 2 incorporated municipalities in Gilmer County charges the 1 percent: Glenville. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54023", "county": "Grant County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 2 incorporated municipalities in Grant County charges the 1 percent: Petersburg. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54025", "county": "Greenbrier County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 5 of the 8 incorporated municipalities in Greenbrier County charge the 1 percent: Alderson, Lewisburg, Quinwood, Ronceverte and Rupert. Those municipalities cover no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. Alderson straddles the county line, so only the part inside Greenbrier County counts here. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54027", "county": "Hampshire County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 2 of the 2 incorporated municipalities in Hampshire County charge the 1 percent: Capon Bridge and Romney. Those municipalities cover no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54029", "county": "Hancock County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 3 of the 3 incorporated municipalities in Hancock County charge the 1 percent: Chester, New Cumberland and Weirton. Those municipalities cover no more than about 25 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. Weirton straddles the county line, so only the part inside Hancock County counts here. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54031", "county": "Hardy County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 2 of the 2 incorporated municipalities in Hardy County charge the 1 percent: Moorefield and Wardensville. Those municipalities cover no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54033", "county": "Harrison County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 5 of the 10 incorporated municipalities in Harrison County charge the 1 percent: Anmoore, Bridgeport, Clarksburg, Nutter Fort and Shinnston. Those municipalities cover no more than about 6 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54035", "county": "Jackson County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 2 of the 2 incorporated municipalities in Jackson County charge the 1 percent: Ravenswood and Ripley. Those municipalities cover no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54037", "county": "Jefferson County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 5 of the 5 incorporated municipalities in Jefferson County charge the 1 percent: Bolivar, Charles Town, Harpers Ferry, Ranson and Shepherdstown. Those municipalities cover no more than about 7 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54039", "county": "Kanawha County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 7 of the 16 incorporated municipalities in Kanawha County charge the 1 percent: Charleston, Dunbar, Montgomery, Nitro, Smithers, South Charleston and St. Albans. Those municipalities cover no more than about 6 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. Montgomery, Nitro and Smithers straddle the county line, so only the part inside Kanawha County counts here. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54041", "county": "Lewis County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 2 incorporated municipalities in Lewis County charges the 1 percent: Weston. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54043", "county": "Lincoln County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. No municipality in Lincoln County charges a municipal sales tax, so every address in the county is at 6 percent today. That is not a county decision, because the county could not levy one either way; it is 2 separate town decisions, and any one of those towns could adopt the 1 percent on a January 1 or July 1 and move itself alone to 7 percent. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54045", "county": "Logan County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 3 of the 5 incorporated municipalities in Logan County charge the 1 percent: Chapmanville, Logan and Man. Those municipalities cover no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54049", "county": "Marion County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 3 of the 11 incorporated municipalities in Marion County charge the 1 percent: Fairmont, Mannington and White Hall. Those municipalities cover no more than about 3 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. Farmington adopts the 1 percent on January 1, 2027 under the department's published list, which adds one more 7 percent town. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54051", "county": "Marshall County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 2 of the 6 incorporated municipalities in Marshall County charge the 1 percent: Moundsville and Wheeling. Those municipalities cover no more than about 5 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. Wheeling straddles the county line, so only the part inside Marshall County counts here. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54053", "county": "Mason County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. No municipality in Mason County charges a municipal sales tax, so every address in the county is at 6 percent today. That is not a county decision, because the county could not levy one either way; it is 6 separate town decisions, and any one of those towns could adopt the 1 percent on a January 1 or July 1 and move itself alone to 7 percent. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54047", "county": "McDowell County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 10 incorporated municipalities in McDowell County charges the 1 percent: Welch. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54055", "county": "Mercer County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 4 of the 6 incorporated municipalities in Mercer County charge the 1 percent: Athens, Bluefield, Bramwell and Princeton. Those municipalities cover no more than about 3 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54057", "county": "Mineral County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. No municipality in Mineral County is charging a municipal sales tax on this date, so every address in the county is at 6 percent. That is not a county decision, because the county could not levy one either way. Keyser adopts the 1 percent on January 1, 2027 under the department's published list, so from that date Mineral County stops being uniform and runs 6 percent to 7 percent. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54059", "county": "Mingo County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. No municipality in Mingo County is charging a municipal sales tax on this date, so every address in the county is at 6 percent. That is not a county decision, because the county could not levy one either way. Gilbert adopts the 1 percent on January 1, 2027 under the department's published list, so from that date Mingo County stops being uniform and runs 6 percent to 7 percent. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54061", "county": "Monongalia County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 3 of the 5 incorporated municipalities in Monongalia County charge the 1 percent: Granville, Morgantown and Westover. Those municipalities cover no more than about 4 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54063", "county": "Monroe County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 3 incorporated municipalities in Monroe County charges the 1 percent: Alderson. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. Alderson straddles the county line, so only the part inside Monroe County counts here. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54065", "county": "Morgan County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 2 of the 2 incorporated municipalities in Morgan County charge the 1 percent: Bath (Berkeley Springs) and Paw Paw. Those municipalities cover no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54067", "county": "Nicholas County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 2 of the 2 incorporated municipalities in Nicholas County charge the 1 percent: Richwood and Summersville. Those municipalities cover no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54069", "county": "Ohio County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 6 incorporated municipalities in Ohio County charges the 1 percent: Wheeling. That municipality covers no more than about 13 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. Wheeling straddles the county line, so only the part inside Ohio County counts here. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54071", "county": "Pendleton County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 1 incorporated municipalities in Pendleton County charges the 1 percent: Franklin. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54073", "county": "Pleasants County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 2 incorporated municipalities in Pleasants County charges the 1 percent: St. Marys. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54075", "county": "Pocahontas County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 3 incorporated municipalities in Pocahontas County charges the 1 percent: Marlinton. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54077", "county": "Preston County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 7 of the 10 incorporated municipalities in Preston County charge the 1 percent: Bruceton Mills, Kingwood, Masontown, Reedsville, Rowlesburg, Terra Alta and Tunnelton. Those municipalities cover no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54079", "county": "Putnam County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 3 of the 7 incorporated municipalities in Putnam County charge the 1 percent: Hurricane, Nitro and Winfield. Those municipalities cover no more than about 3 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. Nitro straddles the county line, so only the part inside Putnam County counts here. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54081", "county": "Raleigh County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 2 of the 5 incorporated municipalities in Raleigh County charge the 1 percent: Beckley and Sophia. Those municipalities cover no more than about 2 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54083", "county": "Randolph County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 7 incorporated municipalities in Randolph County charges the 1 percent: Elkins. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54085", "county": "Ritchie County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 3 of the 6 incorporated municipalities in Ritchie County charge the 1 percent: Ellenboro, Harrisville and Pennsboro. Those municipalities cover no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54087", "county": "Roane County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 2 incorporated municipalities in Roane County charges the 1 percent: Spencer. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54089", "county": "Summers County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 1 incorporated municipalities in Summers County charges the 1 percent: Hinton. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54091", "county": "Taylor County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 2 incorporated municipalities in Taylor County charges the 1 percent: Grafton. That municipality covers no more than about 2 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54093", "county": "Tucker County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 2 of the 5 incorporated municipalities in Tucker County charge the 1 percent: Davis and Thomas. Those municipalities cover no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54095", "county": "Tyler County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 3 of the 4 incorporated municipalities in Tyler County charge the 1 percent: Middlebourne, Paden City and Sistersville. Those municipalities cover no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. Paden City straddles the county line, so only the part inside Tyler County counts here. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54097", "county": "Upshur County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 1 incorporated municipalities in Upshur County charges the 1 percent: Buckhannon. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54099", "county": "Wayne County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 2 of the 5 incorporated municipalities in Wayne County charge the 1 percent: Huntington and Wayne. Those municipalities cover no more than about 3 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. Huntington straddles the county line, so only the part inside Wayne County counts here. Kenova adopts the 1 percent on January 1, 2027 under the department's published list, which adds one more 7 percent town. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54101", "county": "Webster County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.06, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. No municipality in Webster County charges a municipal sales tax, so every address in the county is at 6 percent today. That is not a county decision, because the county could not levy one either way; it is 3 separate town decisions, and any one of those towns could adopt the 1 percent on a January 1 or July 1 and move itself alone to 7 percent. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54103", "county": "Wetzel County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 4 of the 5 incorporated municipalities in Wetzel County charge the 1 percent: Hundred, New Martinsville, Paden City and Pine Grove. Those municipalities cover no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. Paden City straddles the county line, so only the part inside Wetzel County counts here. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54105", "county": "Wirt County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 1 incorporated municipalities in Wirt County charges the 1 percent: Elizabeth. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54107", "county": "Wood County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 3 of the 4 incorporated municipalities in Wood County charge the 1 percent: Parkersburg, Vienna and Williamstown. Those municipalities cover no more than about 5 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "54109", "county": "Wyoming County", "state": "West Virginia", "abbr": "WV", "levyLevel": "local", "stateRate": 0.06, "countyRate": 0, "combinedMin": 0.06, "combinedMax": 0.07, "note": "West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 3 incorporated municipalities in Wyoming County charges the 1 percent: Pineville. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.", "lookupUrl": "https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "source": "West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "no county authority" }, { "fips": "55001", "county": "Adams County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Adams County adopted the 0.5 percent county sales and use tax effective January 1994, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55003", "county": "Ashland County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Ashland County adopted the 0.5 percent county sales and use tax effective April 1988, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55005", "county": "Barron County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Barron County adopted the 0.5 percent county sales and use tax effective April 1986, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55007", "county": "Bayfield County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Bayfield County adopted the 0.5 percent county sales and use tax effective April 1991, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers. A premier resort area tax of 0.5 percent also applies in the city of Bayfield. That tax is charged only by sellers in the tourism related classifications listed in Publication 403, it is filed on a separate return from the general sales and use tax, and the Department excludes it from the general rate it reports for an address, so it is not part of the range above.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55009", "county": "Brown County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Brown County adopted the 0.5 percent county sales and use tax effective January 2018, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55011", "county": "Buffalo County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Buffalo County adopted the 0.5 percent county sales and use tax effective April 1987, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55013", "county": "Burnett County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Burnett County adopted the 0.5 percent county sales and use tax effective April 1989, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55015", "county": "Calumet County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Calumet County adopted the 0.5 percent county sales and use tax effective April 2018, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55017", "county": "Chippewa County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Chippewa County adopted the 0.5 percent county sales and use tax effective April 1991, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55019", "county": "Clark County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Clark County adopted the 0.5 percent county sales and use tax effective January 2009, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55021", "county": "Columbia County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Columbia County adopted the 0.5 percent county sales and use tax effective April 1989, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers. A premier resort area tax of 1.25 percent also applies in the city of Wisconsin Dells, whose city limits reach into more than one county. That tax is charged only by sellers in the tourism related classifications listed in Publication 403, it is filed on a separate return from the general sales and use tax, and the Department excludes it from the general rate it reports for an address, so it is not part of the range above.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55023", "county": "Crawford County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Crawford County adopted the 0.5 percent county sales and use tax effective April 1991, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55025", "county": "Dane County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Dane County adopted the 0.5 percent county sales and use tax effective April 1991, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55027", "county": "Dodge County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Dodge County adopted the 0.5 percent county sales and use tax effective April 1994, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55029", "county": "Door County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Door County adopted the 0.5 percent county sales and use tax effective April 1988, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers. A premier resort area tax of 0.5 percent also applies in the village of Ephraim, the village of Sister Bay and, since July 1, 2026, the city of Sturgeon Bay. That tax is charged only by sellers in the tourism related classifications listed in Publication 403, it is filed on a separate return from the general sales and use tax, and the Department excludes it from the general rate it reports for an address, so it is not part of the range above.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55031", "county": "Douglas County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Douglas County adopted the 0.5 percent county sales and use tax effective April 1991, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55033", "county": "Dunn County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Dunn County adopted the 0.5 percent county sales and use tax effective April 1986, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55035", "county": "Eau Claire County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Eau Claire County adopted the 0.5 percent county sales and use tax effective January 1999, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55037", "county": "Florence County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Florence County adopted the 0.5 percent county sales and use tax effective July 2006, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55039", "county": "Fond du Lac County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Fond du Lac County adopted the 0.5 percent county sales and use tax effective April 2010, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55041", "county": "Forest County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Forest County adopted the 0.5 percent county sales and use tax effective April 1995, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55043", "county": "Grant County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Grant County adopted the 0.5 percent county sales and use tax effective April 2002, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55045", "county": "Green County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Green County adopted the 0.5 percent county sales and use tax effective January 2003, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55047", "county": "Green Lake County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Green Lake County adopted the 0.5 percent county sales and use tax effective July 1999, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55049", "county": "Iowa County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Iowa County adopted the 0.5 percent county sales and use tax effective April 1987, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55051", "county": "Iron County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Iron County adopted the 0.5 percent county sales and use tax effective April 1991, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55053", "county": "Jackson County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Jackson County adopted the 0.5 percent county sales and use tax effective April 1987, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55055", "county": "Jefferson County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Jefferson County adopted the 0.5 percent county sales and use tax effective April 1991, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55057", "county": "Juneau County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Juneau County adopted the 0.5 percent county sales and use tax effective April 1992, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55059", "county": "Kenosha County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Kenosha County adopted the 0.5 percent county sales and use tax effective April 1991, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55061", "county": "Kewaunee County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Kewaunee County adopted the 0.5 percent county sales and use tax effective April 2017, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55063", "county": "La Crosse County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and La Crosse County adopted the 0.5 percent county sales and use tax effective April 1990, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55065", "county": "Lafayette County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Lafayette County adopted the 0.5 percent county sales and use tax effective April 2001, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55067", "county": "Langlade County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Langlade County adopted the 0.5 percent county sales and use tax effective April 1988, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55069", "county": "Lincoln County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Lincoln County adopted the 0.5 percent county sales and use tax effective April 1987, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55071", "county": "Manitowoc County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Manitowoc County adopted the 0.5 percent county sales and use tax effective January 2025, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55073", "county": "Marathon County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Marathon County adopted the 0.5 percent county sales and use tax effective April 1987, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55075", "county": "Marinette County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Marinette County adopted the 0.5 percent county sales and use tax effective October 2001, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55077", "county": "Marquette County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Marquette County adopted the 0.5 percent county sales and use tax effective April 1989, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55078", "county": "Menominee County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Menominee County adopted the 0.5 percent county sales and use tax effective April 2020, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55079", "county": "Milwaukee County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.009, "combinedMin": 0.059, "combinedMax": 0.079, "note": "Wisconsin's state sales and use tax is 5 percent and Milwaukee County levies a 0.9 percent county sales and use tax, raised from 0.5 percent effective January 1, 2024 under 2023 Wisconsin Act 12, so the floor anywhere in the county is 5.9 percent. On the same date the city of Milwaukee added a 2 percent city sales and use tax, the only city sales tax in Wisconsin, so an address inside the city is taxed at 7.9 percent while the rest of the county stays at 5.9 percent. That is why the county line is not the tax boundary here and why an address level lookup matters. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55081", "county": "Monroe County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Monroe County adopted the 0.5 percent county sales and use tax effective April 1990, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55083", "county": "Oconto County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Oconto County adopted the 0.5 percent county sales and use tax effective July 1994, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55085", "county": "Oneida County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Oneida County adopted the 0.5 percent county sales and use tax effective April 1987, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers. A premier resort area tax of 0.5 percent also applies in the city of Rhinelander and, since July 1, 2026, the town of Minocqua. That tax is charged only by sellers in the tourism related classifications listed in Publication 403, it is filed on a separate return from the general sales and use tax, and the Department excludes it from the general rate it reports for an address, so it is not part of the range above.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55087", "county": "Outagamie County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Outagamie County adopted the 0.5 percent county sales and use tax effective January 2020, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55089", "county": "Ozaukee County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Ozaukee County adopted the 0.5 percent county sales and use tax effective April 1991, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55091", "county": "Pepin County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Pepin County adopted the 0.5 percent county sales and use tax effective April 1991, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers. A premier resort area tax of 0.5 percent also applies in the village of Stockholm. That tax is charged only by sellers in the tourism related classifications listed in Publication 403, it is filed on a separate return from the general sales and use tax, and the Department excludes it from the general rate it reports for an address, so it is not part of the range above.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55093", "county": "Pierce County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Pierce County adopted the 0.5 percent county sales and use tax effective April 1988, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55095", "county": "Polk County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Polk County adopted the 0.5 percent county sales and use tax effective April 1988, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55097", "county": "Portage County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Portage County adopted the 0.5 percent county sales and use tax effective April 1989, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55099", "county": "Price County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Price County adopted the 0.5 percent county sales and use tax effective January 1993, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55101", "county": "Racine County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Racine County adopted the 0.5 percent county sales and use tax effective April 2025, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55103", "county": "Richland County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Richland County adopted the 0.5 percent county sales and use tax effective April 1989, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55105", "county": "Rock County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Rock County adopted the 0.5 percent county sales and use tax effective April 2007, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55107", "county": "Rusk County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Rusk County adopted the 0.5 percent county sales and use tax effective April 1987, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55111", "county": "Sauk County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Sauk County adopted the 0.5 percent county sales and use tax effective April 1992, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers. A premier resort area tax of 1.25 percent also applies in the village of Lake Delton and in the part of the city of Wisconsin Dells that lies in this county. That tax is charged only by sellers in the tourism related classifications listed in Publication 403, it is filed on a separate return from the general sales and use tax, and the Department excludes it from the general rate it reports for an address, so it is not part of the range above.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55113", "county": "Sawyer County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Sawyer County adopted the 0.5 percent county sales and use tax effective April 1987, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55115", "county": "Shawano County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Shawano County adopted the 0.5 percent county sales and use tax effective April 1990, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55117", "county": "Sheboygan County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Sheboygan County adopted the 0.5 percent county sales and use tax effective January 2017, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55109", "county": "St. Croix County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and St. Croix County adopted the 0.5 percent county sales and use tax effective April 1987, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55119", "county": "Taylor County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Taylor County adopted the 0.5 percent county sales and use tax effective July 1999, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55121", "county": "Trempealeau County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Trempealeau County adopted the 0.5 percent county sales and use tax effective October 1995, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55123", "county": "Vernon County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Vernon County adopted the 0.5 percent county sales and use tax effective January 1997, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55125", "county": "Vilas County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Vilas County adopted the 0.5 percent county sales and use tax effective April 1988, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers. A premier resort area tax of 0.5 percent also applies in the city of Eagle River. That tax is charged only by sellers in the tourism related classifications listed in Publication 403, it is filed on a separate return from the general sales and use tax, and the Department excludes it from the general rate it reports for an address, so it is not part of the range above.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55127", "county": "Walworth County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Walworth County adopted the 0.5 percent county sales and use tax effective April 1987, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55129", "county": "Washburn County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Washburn County adopted the 0.5 percent county sales and use tax effective April 1991, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55131", "county": "Washington County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.075, "note": "Wisconsin's state sales and use tax is 5 percent and Washington County adopted the 0.5 percent county sales and use tax effective January 1999, so nearly every address in the county is taxed at 5.5 percent. The ceiling of 7.5 percent comes from one place only: the city of Milwaukee reaches into Washington County, and the 2 percent city of Milwaukee sales and use tax effective January 1, 2024 applies in that small part, which is why the Department's rate chart prints a city of Milwaukee row under this county. Treat 7.5 percent as that sliver rather than as a countywide possibility. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "55133", "county": "Waukesha County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "local", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.07, "note": "Wisconsin's state sales and use tax is 5 percent and Waukesha County has not adopted the 0.5 percent county sales and use tax, so its county rate is a confirmed zero and almost every address in the county pays the 5 percent state rate alone. The ceiling of 7 percent comes from one place only: the city of Milwaukee reaches into Waukesha County, and the 2 percent city of Milwaukee sales and use tax effective January 1, 2024 applies in that small part, which is why the Department's rate chart prints a city of Milwaukee row under this county. Treat 7 percent as that sliver rather than as a countywide possibility. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "55135", "county": "Waupaca County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Waupaca County adopted the 0.5 percent county sales and use tax effective April 1989, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55137", "county": "Waushara County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Waushara County adopted the 0.5 percent county sales and use tax effective April 1990, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55139", "county": "Winnebago County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0, "combinedMin": 0.05, "combinedMax": 0.05, "note": "Wisconsin's state sales and use tax is 5 percent and Winnebago County is one of only two Wisconsin counties that has never adopted the 0.5 percent county sales and use tax, so its county rate is a confirmed zero and every address in the county is taxed at 5 percent. The county may adopt the tax at any time under section 77.70 of the statutes; it simply has not. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "55141", "county": "Wood County", "state": "Wisconsin", "abbr": "WI", "levyLevel": "county", "stateRate": 0.05, "countyRate": 0.005, "combinedMin": 0.055, "combinedMax": 0.055, "note": "Wisconsin's state sales and use tax is 5 percent and Wood County adopted the 0.5 percent county sales and use tax effective January 2004, so the combined rate is 5.5 percent at every address in the county. Wisconsin cities, villages and towns cannot levy a general sales tax. The one statutory exception is the city of Milwaukee, which lies only in Milwaukee, Waukesha and Washington counties, so here the county is the only body below the state that levies a general sales tax and the rate is the same at every address in the county. Groceries are mostly untaxed here: Wisconsin exempts all food and food ingredients except candy, dietary supplements, prepared food and soft drinks, so a normal grocery receipt carries no sales tax at any of these rates. No stadium district tax is in effect anywhere in Wisconsin. The Brown County football stadium tax ended September 30, 2015 and the professional baseball park district tax ended March 31, 2020, and the Department's current rate chart and rate and boundary files list no district tax other than the Milwaukee County local exposition taxes on lodging, prepared food and beverages and short term car rentals, which are separate taxes on certain sellers.", "lookupUrl": "https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "source": "Wisconsin Department of Revenue, Tax Rates common questions, Sales Tax Rate Chart of state, county and city sales and use tax rates with adoption dates, guidance document 100047 dated January 16, 2026, https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11, cross checked against the Department's County and City Sales and Use Taxes page, guidance document 100112 dated February 11, 2026, the Department's Premier Resort Area Tax page and Publication 403, Publication 201 and Publication 220, and per address results returned by the Department's Wisconsin State and Local Sales Tax Rate Lookup at https://www.revenue.wi.gov/Pages/Apps/strb.aspx", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56001", "county": "Albany County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.05, "note": "Wyoming's state sales and use tax is 4 percent and Albany County levies a 1 percent general purpose county option tax, for a total of 5 percent. Albany County's 1 percent specific purpose county option tax finished collecting its authorized amount and ended on June 30, 2026, which is why the rate fell from 6 percent to 5 percent for the quarter that began July 1, 2026. The Department's rate chart with an effective date of October 1, 2026 puts a specific purpose tax back on at 1 percent, taking Albany County to 6 percent from that date, so the 5 percent figure describes a single quarter. The Department's June 2026 newsletter had said it was not aware of any change for that quarter, and the later chart supersedes it. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "S", "countyRateBasis": "county levy" }, { "fips": "56003", "county": "Big Horn County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.05, "note": "Wyoming's state sales and use tax is 4 percent and Big Horn County levies a 1 percent general purpose county option tax, for a total of 5 percent. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56005", "county": "Campbell County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.05, "note": "Wyoming's state sales and use tax is 4 percent and Campbell County levies a 1 percent general purpose county option tax, for a total of 5 percent. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56007", "county": "Carbon County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Wyoming's state sales and use tax is 4 percent and Carbon County levies a 1 percent general purpose county option tax and a 1 percent specific purpose county option tax, for a total of 6 percent. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56009", "county": "Converse County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.05, "note": "Wyoming's state sales and use tax is 4 percent and Converse County levies a 1 percent general purpose county option tax, for a total of 5 percent. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56011", "county": "Crook County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.05, "note": "Wyoming's state sales and use tax is 4 percent and Crook County levies a 1 percent general purpose county option tax, for a total of 5 percent. Crook County's rate dropped from 6 percent to 5 percent on April 1, 2025 when its specific purpose tax ended and only the general purpose tax was renewed. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56013", "county": "Fremont County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.05, "note": "Wyoming's state sales and use tax is 4 percent and Fremont County levies a 1 percent general purpose county option tax, for a total of 5 percent. Fremont County's county option rate fell from 1.5 percent to 1 percent on April 1, 2025. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56015", "county": "Goshen County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.0125, "combinedMin": 0.0525, "combinedMax": 0.0525, "note": "Wyoming's state sales and use tax is 4 percent and Goshen County levies a 1 percent general purpose county option tax and a 0.25 percent economic development county option tax, for a total of 5.25 percent. Goshen County is the only Wyoming county levying the economic development option tax, which is why it is the only county whose rate is not a whole number. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56017", "county": "Hot Springs County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Wyoming's state sales and use tax is 4 percent and Hot Springs County levies a 1 percent general purpose county option tax and a 1 percent specific purpose county option tax, for a total of 6 percent. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56019", "county": "Johnson County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.05, "note": "Wyoming's state sales and use tax is 4 percent and Johnson County levies a 1 percent general purpose county option tax, for a total of 5 percent. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56021", "county": "Laramie County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.05, "note": "Wyoming's state sales and use tax is 4 percent and Laramie County levies a 1 percent general purpose county option tax, for a total of 5 percent. Laramie County's rate dropped from 6 percent to 5 percent on April 1, 2026 when its specific purpose tax ended, so a figure collected before that date is now wrong. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56023", "county": "Lincoln County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.05, "note": "Wyoming's state sales and use tax is 4 percent and Lincoln County levies a 1 percent general purpose county option tax, for a total of 5 percent. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56025", "county": "Natrona County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.05, "note": "Wyoming's state sales and use tax is 4 percent and Natrona County levies a 1 percent general purpose county option tax, for a total of 5 percent. Until June 30, 2026 the City of Casper levied its own 1 percent municipal specific purpose tax, so Casper sat at 6 percent while the rest of Natrona County sat at 5 percent. That municipal tax finished collecting and ended, so the whole county is at 5 percent today. It is the clearest recent proof that a Wyoming city can put its own rate above its county's. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56027", "county": "Niobrara County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Wyoming's state sales and use tax is 4 percent and Niobrara County levies a 1 percent general purpose county option tax and a 1 percent specific purpose county option tax, for a total of 6 percent. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56029", "county": "Park County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0, "combinedMin": 0.04, "combinedMax": 0.04, "note": "Wyoming's state sales and use tax is 4 percent and Park County levies no county option tax, so the total is 4 percent. Park County is one of two Wyoming counties levying no county option tax at all, so the rate there is the bare 4 percent state tax. The Department's Streamlined rate file carries an explicit zero record for Park County rather than no record, which is a positive confirmation rather than a gap. The county may levy up to 3 percent if its voters approve it. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56031", "county": "Platte County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Wyoming's state sales and use tax is 4 percent and Platte County levies a 1 percent general purpose county option tax and a 1 percent specific purpose county option tax, for a total of 6 percent. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56033", "county": "Sheridan County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Wyoming's state sales and use tax is 4 percent and Sheridan County levies a 1 percent general purpose county option tax and a 1 percent specific purpose county option tax, for a total of 6 percent. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56035", "county": "Sublette County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0, "combinedMin": 0.04, "combinedMax": 0.04, "note": "Wyoming's state sales and use tax is 4 percent and Sublette County levies no county option tax, so the total is 4 percent. Sublette County is one of two Wyoming counties levying no county option tax at all, so the rate there is the bare 4 percent state tax. The Department's Streamlined rate file carries an explicit zero record for Sublette County rather than no record, which is a positive confirmation rather than a gap. The county may levy up to 3 percent if its voters approve it. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56037", "county": "Sweetwater County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.02, "combinedMin": 0.06, "combinedMax": 0.06, "note": "Wyoming's state sales and use tax is 4 percent and Sweetwater County levies a 1 percent general purpose county option tax and a 1 percent specific purpose county option tax, for a total of 6 percent. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56039", "county": "Teton County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.03, "combinedMin": 0.07, "combinedMax": 0.09, "note": "Wyoming's state sales and use tax is 4 percent and Teton County levies a 1 percent general purpose county option tax and a 2 percent specific purpose county option tax, which together reach the 3 percent statutory ceiling on county option taxes, for a total of 7 percent. Teton County is the only Wyoming county where the rate is not uniform. Two resort districts, Teton Village and Grand Targhee, each levy a 2 percent resort district tax on sales made inside the district under W.S. 39-15-204(a)(v), which takes those two areas to 9 percent against 7 percent everywhere else in the county. The 9 percent applies only within those two resort district boundaries, not to Jackson or the rest of the county, so the ceiling should never be printed without saying where it applies. Teton County's own rate also rose from 2 percent to 3 percent on April 1, 2025. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56041", "county": "Uinta County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.05, "note": "Wyoming's state sales and use tax is 4 percent and Uinta County levies a 1 percent general purpose county option tax, for a total of 5 percent. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56043", "county": "Washakie County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.05, "note": "Wyoming's state sales and use tax is 4 percent and Washakie County levies a 1 percent general purpose county option tax, for a total of 5 percent. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" }, { "fips": "56045", "county": "Weston County", "state": "Wyoming", "abbr": "WY", "levyLevel": "local", "stateRate": 0.04, "countyRate": 0.01, "combinedMin": 0.05, "combinedMax": 0.05, "note": "Wyoming's state sales and use tax is 4 percent and Weston County levies a 1 percent general purpose county option tax, for a total of 5 percent. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.", "lookupUrl": "https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts", "source": "Wyoming Department of Revenue, Excise Tax Division, Sale/Use and Lodging Tax Rates by Locality, effective date 07/01/2026, published at https://excise-tax-div.wyo.gov/sales-use-tax-rate-charts, cross-checked line by line against the Department's Streamlined Sales Tax rate and boundary file WYR-2026-Q3-JUN02, which carries a begin and end date for every jurisdiction", "confidence": "P", "reviewed": "2026-09-09", "rangeConfidence": "P", "countyRateBasis": "county levy" } ] }